A coffee machine leasing agreement involves a third party finance company who buy the coffee or vending machine and then lease it to the end customer.
As with a coffee machine rental agreement this allows for the costs to be spread over a period of years (typically 3 to 5) and for all of these costs to be written down in the year in which they occur.
The difference between this and a rental is that there is potentially less flexibility with a lease and it generally involves a higher cost as there is a third party involved.