2. When one institutional unit A owns a durable good and transfers the right to use this good to another unit B, A is said to be the 'lessor' and B the 'lessee'. Payments from B to A in exchange for the transfer of user rights are called 'rental payments'. The lessor may be identical with, or a subsidiary of, the producer or seller of the durable good, but the lessor may also be a completely independent unit with no ties to the producer or seller. All sorts of produced durable goods, from buildings and structures to consumer durables, may be the subject of leasing, and any kind of institutional unit may use leasing to obtain user rights over durable goods. The two types of leasing, operating and financial leasing, are treated quite differently in the system.