To Lease Or Not To Lease

Article Abstract:

More and more business executives are turning to leasing plants and equipment. It has become the single most important source of equipment financing. Of the three acquisition alternatives (purchase, rent or lease) - leasing offers the broadest array of financing options. There are several advantages to equipment leasing. Surveys show that lessees feel the biggest advantage is that leasing offers a hedge against technical obsolesence. A number of elements influence lease rates. Methods of comparing different rates are presented. Also presented are after tax cash flow analyses comparing the three acquisition alternatives.

Cash flow, Equipment Acquisition, Buy or Lease Decisions, Leasing, Financing

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How to look at your lease

Article Abstract:

Renting, like any other instrument of debt, is a matter which deserves careful scrutiny since it involves a substantial amount of money spread out through many years. It pays to read the fine print when it comes to the lease agreement because some of the provisions may work to the disadvantage of the lessee. Real estate professionals may be consulted to negotiate optimum terms of the lease agreement. It is also prudent to check the background of the prospective landlord.

Interpretation and construction, Contracts, Commercial leases, Landlord and tenant, Landlord-tenant relations

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Tax deductibility of finance lease rentals

Article Abstract:

The UK Inland Revenue's Statement of Practice SP3/91 on rent paid under finance leases is perceived as overgenerous by some. The Statement of Practice considers rental as revenue, so that it is tax deductible. The finance lease rentals should be deductible over all of the lease period for which the asset is being acquired rather than the primary period decided between the parties concerned.

Taxation, Lease or buy decisions

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