The purpose of this work is analysis  and importance of Financial leasing in accounting systems of the USA and Uzbekistan. This article aims to provide a comprehensive analysis of financial leasing in accounting, focusing on the United States (USA) and Uzbekistan. By comparing the practices and regulations in these two countries, we can gain insights into the similarities and differences in financial leasing processes.

Payment, finance, financial leasing, assets, National Accounting Standards (NAS), business, financial resources, lending, individual payment, corruption, collective payment, need, want, savings, Financial Accounting Standards Board's (FASB), right-of-use asset, operating lease, The Internal Revenue Service (IRS),

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