| 1. |
An operating lease is ideal when use, not ownership, of the equipment is important. |
| 2. |
Operating leases are off-balance-sheet transactions. |
| 3. |
Cash flow is typically enhanced through lower monthly lease payments. |
| 4. |
Operating leases typically have fair-market-value buyouts in which ownership is negotiated at the end of the lease. |
| 5. |
You are able to write off 100% of each monthly lease payment. |