Site design (I believe) belongs to the customer.
Domain Name belongs to the customer.
Hosting (up to the customer)
Proprietary systems etc should remain the property of the leasing/development company/individual unless the customer wants to pay a lot of money as opposed to a lease.
Look at automobile leasing. You can pay $35k for a truck, or lease it for $250/mon. At the end of the lease you give the truck back.
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