Over the last few years, leasing has showed a radical boom in Serbia. However, leasing in Serbia is still a very new device and the legislator, courts, companies, individuals still do not understand many complexities of the leasing operation. For this reasons, there is a growing need to provide an in-depth insight to the Serbian leasing puzzles.The analysis places high importance on the success of the US leasing pattern. It stresses that the key of US leasing industrys success is that it has an efficient secured transaction law, an efficient market and highly specialized leasing companies. In...