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Equipment Financing: Lease vs Buy Analysis

January 8, 20269 min read

When your business needs equipment, you face a crucial decision: lease or buy? Both options have significant financial implications, and the right choice depends on your specific situation. This guide breaks down everything you need to know.

Understanding Your Options

Equipment Loans (Buying)

Borrow money to purchase equipment outright. You own the equipment and make payments until the loan is paid off.

Equipment Leasing (Renting)

Pay monthly to use equipment for a set period. At the end, you may return it, buy it, or renew the lease.

Key Differences

When to Buy Equipment

1. Long-Term Use

If you'll use equipment for many years, buying usually costs less over time.

Example: Construction Equipment

Expected use: 10+ years
Loan term: 5 years
After payoff: Free use for 5+ more years

2. Equipment Holds Value

Some equipment maintains value well, making ownership advantageous.

Heavy machinery
Commercial vehicles
Specialized manufacturing equipment

3. You Want Tax Benefits

Buying offers significant tax advantages:

Section 179 Deduction: Deduct full cost in year of purchase (up to $1,160,000 in 2026)
Bonus Depreciation: Additional first-year deduction
Interest Deduction: Loan interest is tax-deductible

4. Customization Needed

Owned equipment can be modified to your exact specifications.

5. Strong Cash Position

If you can handle larger payments and want to build equity.

When to Lease Equipment

1. Technology That Changes Quickly

Equipment that becomes obsolete quickly is better leased.

Example: Computers and IT Equipment

Technology changes every 2-3 years
Leasing lets you upgrade regularly
Avoid owning outdated equipment

2. Cash Flow Constraints

Leasing preserves capital for other needs:

Lower monthly payments
No large down payment
Predictable expenses

3. Short-Term Needs

If you need equipment temporarily, leasing makes sense.

Seasonal businesses
One-time projects
Testing before committing

4. Maintenance Concerns

Many leases include maintenance:

Predictable costs
Less downtime
No surprise repairs

5. Off-Balance Sheet Financing

Operating leases may not appear as debt on your balance sheet.

The Numbers: A Real Comparison

Let's compare options for a $100,000 piece of equipment:

Option 1: Equipment Loan

Price: $100,000
Down payment: $10,000 (10%)
Loan amount: $90,000
Rate: 8%
Term: 5 years
Monthly payment: $1,823
Total paid: $109,380 + $10,000 = $119,380
After 5 years: Own equipment worth ~$40,000

**Net cost**: $79,380

Option 2: Fair Market Value Lease

Equipment value: $100,000
Down payment: $0
Monthly payment: $2,200
Term: 5 years
Total paid: $132,000
After 5 years: Return equipment (worth ~$40,000)

**Net cost**: $132,000

Option 3: $1 Buyout Lease

Equipment value: $100,000
Down payment: $0
Monthly payment: $2,050
Term: 5 years
Total paid: $123,000 + $1 = $123,001
After 5 years: Own equipment worth ~$40,000

**Net cost**: $83,001

Types of Equipment Leases

Capital Lease (Finance Lease)

Functions like ownership
Appears on balance sheet
Usually includes purchase option
Best when you plan to keep equipment

Operating Lease

True rental
Off-balance sheet (usually)
Return equipment at end
Best for short-term or upgrading needs

Sale-Leaseback

Sell equipment you own
Lease it back
Get cash while keeping use
Best for freeing up capital

Tax Implications

Buying Tax Benefits

Section 179 deduction (up to $1,160,000)
Bonus depreciation (60% in 2026)
Interest deduction
State depreciation benefits

Leasing Tax Benefits

Deduct full lease payments
Simpler accounting
No depreciation schedules

Questions to Ask Yourself

1. **How long will you use this equipment?**

- 5+ years → Consider buying

- 1-3 years → Consider leasing

2. **Will the equipment become obsolete?**

- Yes → Lease

- No → Buy

3. **How important is cash preservation?**

- Very important → Lease

- Can handle larger payments → Buy

4. **Do you want to own an asset?**

- Yes → Buy

- No → Lease

5. **What's your tax situation?**

- Need deductions now → Buy (Section 179)

- Prefer spread deductions → Lease

The Bottom Line

There's no one-size-fits-all answer. The best choice depends on:

Your cash flow situation
How long you'll use the equipment
The equipment's expected lifespan and obsolescence
Your tax strategy
Your preference for ownership vs. flexibility

Ready to explore equipment financing options? Check your rate with FastLoan to compare equipment loans and leases from multiple lenders.

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