This article discusses the application and modification of lease instrument, which is one of the services of Islamic finance. The important features of financing the lease transaction and the corresponding accounting policy and procedure are described and explained. In particular, it is emphasized that when using lease as an instrument of Islamic finance, the presence of an asset in the lease agreement, full provision of all descriptions and full fulfillment of the terms of the contract are among the most important aspects. In conclusion, it is substantiated that with this type of contract, the amount of fair rent does not lead to unjust enrichment as a result of the exchange of opposite values.