Leasing, by its volume and its attributes, constitutes a significant mean of financing in the world. Leasing, however, sparked on a limited academic interest, many of its features have been unexplored and particularly on a critical point, the residual value risk. In the leasing industry the lessor faces a risk, at the end of the contract, in not recovering sufficient capital value from resale of the asset. The risk of loss on sales at the end of the contract term, as well as pricing, are critically impacted by the forecasted resale price of the asset (residual value). The book aims to provide an academic contribution directed at asset analysts in charge of residual value in the leasing industry. Three topics are discussed : asset valuation, residual value risk hedging, and macro economy perspective.