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PubMedDate not supplied

Financing through leasing equipment.

Long-range planning through the acquisition of capital equipment basically involves considering two alternatives--buy or lease. Choosing which of these alternatives is more advantageous for a medical group will depend upon a number of factors including the specific financial terms associated with the purchase or lease of the equipment, potential technological obsolescence of the equipment, and the financial posture of the group at the time of the decision.

Capital Expenditures↗
PubMed1983

Tax policy and equipment leasing after TEFRA.

The Tax Equity and Fiscal Responsibility Act of 1982 substantially modified the "safe harbor" leasing provisions enacted by the Economic Recovery Tax Act of 1981. In this Comment, Professors Warren and Auerbach argue that the modifications did not remedy the defects they identified in an earlier Article and that a new category of "finance leases" may prove to be nearly as valuable for some taxpayers as were safe harbor leases before the 1982 changes.

Equipment and Supplies↗
PubMedDate not supplied

Leasing versus buying equipment.

For the upgrading of equipment that is necessary in radiologic practice, leasing is more convenient and less expensive than buying. Changes in tax laws, embodied in the Economic Recovery Act of 1981, have increased tax benefits of this arrangement.

Costs and Cost Analysis↗