Although the financial lease deposit can be used to offset the rent payable or deferred interest or loss compensation, it is only offset. The determination of the amount of damages still needs to be based on the contract or the ruling of the court or arbitration institution. To sum up, the lease deposit should be regarded as some form of advance payment by the lessee, which is the fund that bears the risks in the financial leasing project by itself. The financial lease deposit is paid by the lessee to the lessor at the time of signing the lease contract. As one of the conditions for the contract to take effect, it will be returned to the lessee at the end of the contract performance or used to offset the last rent. A deposit may or may not bear interest. The financial lease deposit has the following functions: 1. The lease deposit indicates the lessee's lease intention from the actual performance of the contract, which makes the lease contract effective. Therefore, if the lessor is unwilling or unable to perform the contract after the lessee pays the deposit, it will compensate the lessee. 2. Reduce the financing ratio. On the one hand, reduce the number and proportion of the lessee's actual debts and improve its debt repayment consciousness. On the other hand, reduce the lessor's credit exposure and reduce the net cash outflow of the leasing company. 3. Control the leasing risk. Guard against moral hazard of the lessee at the incentive level; In terms of business operation, according to industry practice and contract agreement, when the lessee fails to pay the lease risks such as rent, the lessor can deduct the deposit in advance to reduce non-performing assets and lease losses; The functions of margin deduction and accelerated depreciation of lease make the returned equipment have a price advantage during the lease period, and auction disposal or repurchase is easier to realize. 4. Improve the internal rate of return. Because of the time value of capital, the leasing company will receive the capital first, which will improve the income level of financing. 5. Alleviate the difficulty of paying temporary rent. Any commodity production and operation process is cyclical, and there may be temporary payment difficulties, so that the rent for a certain period cannot be paid as scheduled. At this time, the lessee can pay the rent of 1-2 with the lease security deposit after a written application from the lessee explaining the reasons for the rent arrears and having a reliable source of subsequent rent. Before the expiration of the maximum period allowed for advance payment, the lessee shall make up the deposit in time and pay the corresponding liquidated damages or penalty interest before continuing the lease. Moreover, it is stipulated in the contract that the number of times the deposit pays the rent cannot exceed 2 or 3 times at most, depending on the lease period and the frequency of paying the rent. This humanized treatment can better coordinate rational financial behavior with the humanization of manufacturers' understanding of buyers' malicious default in installment payment, expand the market space of financial leasing, and play a greater role in equipment financing, especially in the field of manufacturers' promotional leasing. At present, some leasing companies completely ignore or give up the function of deposit, and the overdue rate of rent is high, which affects the market reputation and is unfavorable to long-term business development and brand building. Of course, it does not mean that the leasing company will relax post-lease management and rent collection because of the deposit, so as to alleviate the difficulty of temporary rent payment. On the contrary, stating the lessee's difficulties in paying the rent and applying for a deposit to advance the rent will enable the leasing company to better grasp the real situation of the lessee's operation and the debt-paying assets under the atmosphere of understanding the lessee and the two parties' continued cooperation, which is conducive to better helping the lessee get out of the business dilemma or fully safeguarding and realizing the lease creditor's rights.