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dc.contributor.authorLaDue, Eddy L.
dc.descriptionE.B. 97-17
dc.description.abstractFinancial leases are becoming increasingly important as a method for farmers to obtain control of farm business assets. A variety of leasing alternatives are being offered for an array of buildings, machinery and livestock. Thus, many farmers and farm advisors are faced with the need to compare leasing to purchase with borrowed funds. Because many of the basic characteristics of leasing are different from loans, this analysis is usually more complex than a comparison of alternate loan proposals. This publication is a users manual for the LEAP computer program, designed to be used in assessing leasing alternatives. The LEAP computer program is a LOTUS 1-2-3 spreadsheet designed to conduct an after-tax, economic analysis of capital leases using the procedures outlined in LaDue, E. L., "Analyzing Capital Leases". Those procedures provide an appropriate present value analysis of the economic advantage or disadvantage of a capital lease compared to a purchase with financing alternative.
dc.publisherCharles H. Dyson School of Applied Economics and Management, Cornell University
dc.titleLEAP: Lease Analysis Program, A Computer Program for Economic Analysis of Capital Leases

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