Author: | Benke, R.L. Baril, C.P. |
Title: | The lease vs. purchase decision |
Journal: | Management Accounting (New York)
1990 : MAR, VOL. LXXI:9, p. 42-46 |
Index terms: | EQUIPMENT LEASING PURCHASING CAPITAL BUDGETING |
Language: | eng |
Abstract: | Analysis of decision making in leasing or buying equipment, related to qualitative and quantitative attributes. Capital budgeting analysis. The financing decision. 4 alternatives. How leasing works. The Tax rules. Other considerations. Financial ratios, flexibility and risk management. Two Tables and a Figure illustrate the study. |
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