DRAFT - unfinished 

These are some notes pertaining to the leasing, as opposed to purchasing, of voice and computer gear.

I've been in the 'business' for many years and I've talked to many people about this subject, including my CPA.  I've developed these opinions.  That being said, I recommend you talk to your accountant for real advice.

I'll explain my logic pertaining to leasing.

Assumptions and Generalizations

1) In general, computer gear loses _all_ value in three years.  This is particularly true of desktop computer gear, in my experience.  Even though a computer may be "running fine" at 3 years of age, the risk that you will incur significant maintenance and downtime costs skyrockets after three years. 2) 'Industrial-type' server gear (such as the machine I quoted) loses all value in four years, in my experience.

3) Some voice gear (telephones, etc.) can have value for longer than 3 or 4 years.

4) In general, computer gear should be leased on a FMV (fair market value) lease.  FMV leases, as opposed to $1 buyout leases, are cheaper and have lower monthly payments.

Using the above assumptions, I have done three different lease estimates:

a) Computer Gear - I recommend the four-year FMV option

b) Voice Gear - I recommend a four-year $1 Buyout option

c) Combined Voice & Data - I don't really recommend this choice, but it would be less paperwork.