You can lease almost anything for your business except for items such as the air conditioning unit on your roof, fixtures, plumbing, walls (unless modular), flooring, etc.

Lets do an example:

Perhaps we want to open a telemarketing office with a gym inside and a breakroom for employees as well as a waiting lounge for potential customers. Here we go!

Website design, Outdoor Lighted Sign, Reception station, chairs, couch, table, TV, Computers for everybody, network server, phone system and hubs, modular cubicle walls, Desks, Chairs, File cabinets, Intercom System, Printer, Fax Station, Stereo, Breakroom Table, Chairs, Microwave, TV, Rowing Machine, Stair Stepper, Universal Gym, Tanning Bed, Infer Red Sauna, Towel Rack, Juice Bar, Cappucino Machine, and the bosses BIG SCREEN ? Had enough ? This makes leasing easy to understand doesn't it? If this whole thing costs lets say $150,000 just to throw a fictitious figure out there, the payments would be around $3150 per month (complete writeoff !)for 5 years at which time you can buy it for 10% of the original purchase price which in this exercise equals $15,000. This could also be set up with a $1.00 purchase option at the end of the term. Or you can give it all up, choose to upgrade all your goodies and set up your next lease. What a beautiful scenario, isn't it? Don't tie up your cash or lines of credit, leasing doesn't interfere with those. Buy things that appreciate, and lease things that depreciate. Class dismissed !