Lease which includes a third party (a lender) is known as:

The answer is D. Leveraged lease.

A leveraged lease is a type of lease financing arrangement in which a lender provides most of the capital needed to purchase an asset, which is then leased to a user. The user makes lease payments to the lender, who in turn passes on a portion of those payments to the asset seller. The user typically has an option to purchase the asset at the end of the lease term.

Leveraged leases are often used to finance large, expensive assets such as aircraft, ships, and power plants. They can be attractive to both users and sellers because they allow them to access capital that might not be available otherwise.

Here is a brief explanation of each option:

• A sale and leaseback is a transaction in which a company sells an asset to a financial institution and then leases it back from the financial institution. The company typically uses the proceeds from the sale to finance other activities.
• A direct lease is a lease arrangement in which the lessor (the owner of the asset) leases the asset directly to the lessee (the user of the asset).
• An inverse lease is a lease arrangement in which the lessee (the user of the asset) purchases the asset and then leases it back to the lessor (the owner of the asset).