Conserve Capital:
Leasing enables you to direct capital to the highest profit centers of your business.

Avoid Large Capital Outlays:
Retain your liquid capital and employ working capital where return is high.

Preserve Credit Lines:
Present lines of credit can be left open to meet other needs of your business.  Unlike bank loans, leasing does not require compensating balances.

Facilitate Budgeting:
Small monthly rental payments, made out of pre-tax income, may be squeezed into the tightest budget.

Hedge Against Inflation:
Today's dollar is more valuable than tomorrow's dollar will be.  Pay with tomorrow's less valuable dollars. 

Avoid Obsolescence:
Leasing makes it easy to upgrade your equipment, eliminating inefficiencies and keeping your business ahead of the competition.

Pay Its Own Way:
Leasing allows you to pay for equipment as you use it to generate income.

Leasing is 100% Financing:
Unlike loans, leasing usually requires no down payments.

Leasing Improves Your Balance Sheet:
Borrowed funds increase your liabilities, significantly affecting your leverage ratio.  Leasing increases your liquidity and can provide off-balance sheet financing.

Carls Jr. RESTAURANT EQUIPMENT CAPITAL LEASE, REPEAT CLIENT
LEASE VALUE, 500K,
http://www.carlsjr.com/home/