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this spreadsheet presentation shows the financial analysis leading to the lease versus buy decision and pad will be professor of Finance at purdue university calumet in a leasing contract the lessee is the party wishing to borrow the equipment's as shown in this illustration the lessor is the lending party so the equipment will transfer from the lessor to the lessee for the lease II this is a financing decision obviously in a previous capital budgeting analysis the lessee must have determined that investing in the equipment will add value to the firm in other words the equipment has a positive net present value the question now is which means of financing it is cheaper is it cheaper to take out a loan and pay interest charges and then use that money to buy the equipment or is it cheaper to lease the equipment now as we can already see leasing is an alternative to borrowing money and then buying the equipment because if you borrow you pay interest charges if you lease you make lease pay

FAQ

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    Form 102 serves as a contract between you and your Principal at work. It becomes binding only when its Franked.Franking is nothing but converting it into a Non Judicial Paper. So u'll be filling in your name, your articleship period and other details and you and your boss(principal) will sign it on each page and at the end. It need not be sent to the institute , one copy is for you and another for your Principal .Nothin to worry..And while filling the form if you have any query , just see the form filled by old articles. The record will be with your Principal or ask your seniors.

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