In AITAB transactions, transfer the ownership from banks to the customers at the end of the rental period is one of the important elements for allowing customers to have the full ownership of the asset and thus realize the objective of AITAB contract. In AITAB’s financing structure, ownership rights will be transferred to customer at the end of the rental period through a sales contract in which the asset will be sold to the customer based on the agreed price. The method of transfer of ownership of assets through sales contracts at the end of the ijarah period resulted in a combination of two different contracts in AITAB’s product structure which leasing contract and sales contract