Last updated: • Not accounting/tax advice
How to Compare
- Balance sheet and P&L presentation (ASC 842 capital vs operating lease rules).
- Cash flow timing and residual/value risk.
- Tax treatment and deductions; consult your CPA.
When Each Fits
- Lease: Desire off‑balance outcomes or planned replacement cycle; accept residual/return conditions.
- Loan: Ownership control, custom mods, and predictable payments.
Related: Section 179 & Bonus Depreciation, Cash vs Loan vs LOC. External: FASB · IRS · NBAA.