Lease Calculator
Calculate equipment lease payments and analyze lease types
Purchase price of equipment
First payment or cap cost reduction
Service/maintenance agreement
$0.00
$0.00
$0.00
0.00%
$0.00
$0.00
$0.00
Operating Lease
0.00000
0.00%
$0.00
$0.00
Understanding Equipment Leases
Fair Market Value (FMV) Lease
At lease end, you can purchase the equipment at its fair market value, return it, or upgrade. Lowest monthly payments but no guaranteed buyout price.
$1 Buyout Lease
Own the equipment for $1 at lease end. Higher monthly payments but essentially a financing arrangement. Classified as capital lease.
10% Purchase Option
Buy at 10% of original cost at lease end. Middle ground between FMV and $1 buyout. Often classified as capital lease.
Capital vs Operating Lease (ASC 842)
Capital leases go on your balance sheet; operating leases are expensed. A lease is likely capital if: term is 75%+ of useful life, PV of payments is 90%+ of value, or there is a bargain purchase option.