When a company leases an asset, the party that owns the asset is referred to as and the party pays for the right to use the asset is referred to as the

Lessor; Lessee

Explanation:

When an asset is leased, the ownership of the asset is retained with the original owner before the lease arrangement. This party is known as the Lessor and he receives regular lease payments for the use of his property by the other party.

The other party to whom the asset is leased and who uses the property is know as the Lessee. The Lessee pays the lease payments to the Lessor for the use of the property. Once the lease arrangement ends, the Lessee stops his use of the property.

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