“Leaseback” is a financial operation where the owner of an  asset,like a building or a machine, sells it to a leasing agency or a bank, and then the seller rent the same good at the leasing agency. The prupose is to get liquidity. 

A leaseback is a not very know operation that can be very useful in a specific moment, especially if the company owns assets, but needs liquidity. With this operation the company obtains liquidity and at the same time, keeps the assets inside its possessions. However, the legal owner of the assets is the leasing agency. With the rent contract, the company gets also tax benefits. The amortization will maintain the same as before the operation.