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Equipment Leasing

An arrangement where a business pays to use equipment over a set term without purchasing it outright, often with an option to buy at the end.

Leasing typically requires less upfront cash than purchasing equipment outright or financing a purchase, and lease payments may be structured as an operating expense rather than a capitalized asset, depending on how the lease is classified.

At the end of a lease term, options often include returning the equipment, renewing the lease, or purchasing it at a predetermined price, commonly either fair market value or a nominal amount depending on the lease type.

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