Low Cost: Cost is less than other forms of Financing.

Fixed Rates: The client always knows what he will be paying... no surprises.

Convenience: Documentation is simpler than debt financing.

Capital Conservation: Allows client to use cash for inventory, purchases, expansion, and other profitable uses.

100% Financing: Can cover the entire cost of the equipment including freight and installation, without a down payment or compensating balances requirements.

Preservation of Credit Lines: Preserves existing lines of credit that have been earmarked for other projects.

Tax Advantages: A lease can be structured to be "on" or "off" a balance sheet for accounting purposes and a lessee may be able to amortize the cost of the leased equipment factor through tax deductible rentals than through depreciation and after-tax cash flow.