Finance lease
A lease that covers most of an asset's useful life, so the accounts treat it like a purchase paid for with a loan. The company records the asset and a matching lease liability, then reports depreciation and interest instead of rent. Leases that are signed but haven't started yet are only mentioned in the notes.
Simple example
A company leases a server hall for 15 of its 16 years of useful life, at $10 a year. It books the hall as an asset of about $100 and a lease liability of about $100. Each year it records depreciation on the hall and interest on the liability, and pays the liability down.