Leasing Comparison Table

	Cash	Loan	Lease
Can I avoid a large cash outlay?	100% of cost	Down Payment, often 25%	100% Financing
Affects my bank credit line?	Balance Sheet impact	Decreases credit line	No money is borrowed
Affects Operating Capital?	High up-front costs	Down Payment required	Low front -end costs
Payments?	100% Now	Payments vary with Interest	Fixed Payments, possible tax benefits*
Can I upgrade/add on easily?	No	Re-application often required	Yes
Can I schedule payments to match my cash flow?	No	No	Yes

*Consult your tax and legal advisors for specific advice on the potential tax benefits of leasing for your situation.