P Procurement (Procurement) is acquiring the goods and services to meet the business activities of the company or individual. The increasing number of passengers, the increase of flights both domestic and international, and for the sake of improving the quality of the aircraft is the goal of PT Garuda Indonesia Tbk procurement of the aircraft in order to achieve the operational activities. The procurement of the aircraft can be obtained by PT. Garuda Indonesia Tbk with the purchasing process directly or in the form of a contract of tenancy agreement (leasing). PT. Garuda Indonesia Tbk tenancy process applying in addition the number of fleets. Application of the lease (leasing) is a contract related to theprocurement of the aircraft (assets) between the lessor (owner of capital goods) and the lessee (user capital goods). In the procurement of aircraft (assets), PT Garuda Indonesia Tbk could acquire it through a lease with the right options (Lease) or with the purchase directly. PT. Garuda Indonesia Tbk entered into an agreement with the Lessor upon the purchase of the aircraft. Planes retrieved PT. Garuda Indonesia are classified into two types of aircraft, namely aircraft Operating Lease and aircraft Finance Lease