Instalment of rent paid for leasing an asset are shown as ijarah expense in the books of the lessee.
Bay` bi-thaman ajil
Al-kanz
Ijarah Contract
Tijarah
Sipahi
Ijarah Fasidah
Al-mal
Al-ijarah thumma al-ba'i
Internal Shari‘ah Review
Sadaqah al-fitr