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Question about Church Equipment Leasing:

What is a lease? - An equipment lease is a fixed term rental contract that allows businesses and non-profit entities to use
equipment in return for monthly rental payments. Ownership of the equipment is retained by the leasing company unless
the lessee exercises a purchase option at the end of the lease.

What is the interest rate? - This is probably the most common question asked about leasing and is usually the result of a lack of understanding of the nature of a lease. As noted above, a lease is a rental agreement. Money is not being loaned to the customer to buy equipment. We are buying it for their use. So, there is no “interest rate” in the usual sense, as people are generally asking for an A.P.R. with that question. We can calculate what our industry terms ACML or Annual Cost of Maintaining a Lease. This is merely a modified simple interest calculation. Generally, for church transactions the ACML will run around 10% for transactions under $15,000 and as low as 5-6% for large transactions in the $50,000 and up range, depending on the term of the lease. ACML is a percentage of the cost of the equipment on a per year basis.

What happens to the equipment at the end of the lease? - For our Church Lease/Finance Program, we assume the church intends to own the equipment at the end of the lease. There are several options: 1) Continue leasing the equipment at the
current monthly price. 2) Return the equipment and end the contract. 3) Upgrade to newer equipment and start a new lease. 4) Purchase the equipment for the preset amount of $1.00.

What other benefits are there in leasing? - 100% Financing: No down payment ...Leasing covers 100% of the equipment cost, and can even cover extra costs like shipping and installation. Conventional financing usually requires hefty down payments and additional collateral, while leasing only requires one or two payments in advance. The equipment is put to work immediately with minimal up-front costs. Keep Credit Lines Open: Churches often have multiple financial demands and require a variety of sources of funds. Available bank lines are generally better utilized for non-leasable items such as building projects, and repairs and improvements. “Off Balance Sheet” Financing: A church’s financial strength and credit worthiness (like a commercial business) is often judged by the debt shown on its financial statements. Too many outstanding loans make it a poor credit risk. Conventional financing increases the debt shown on a church’s balance sheet, but leasing does not because it is typically treated as a monthly operating expense. Fixed Payments: In the past interest rates went from 9% to 21.5% in a single year. Unlike bank lines of credit, with variable rates, lease payments are fixed - no matter what happens to the market tomorrow. Tightening Credit at Local Banks: Crisis, mergers and acquisitions in the banking industry are causing local banks to tighten up on their lending - even with their best customers. Many businesses and institutions are growing tired of being at the mercy of their banks when they need equipment and are finding better service from leasing companies. Flexibility: Lease payments can be structured to meet the customer’s needs. For example: No payments for the first 90 days, or half payments for the first year, or no payments during the summer, etc...

Can the lease be “paid off” early? Technically, the short answer is no, but the balance of payments due may be paid at any time. The concept of “pay off” is the result equating leasing to lending (See interest question above). The reality is our
underwriters generally will allow churches to terminate their leases before the end of the term as a “professional courtesy”. Since leases are structured on a stream of payments versus principle and interest basis, any benefit to an “early pay off” will be expressed as a discount of the balance of the stream of payments. Typically there is no discount in the
first twelve months. After that the discount usually increases up to the middle of the term, e.g.: 18 of 36 months, 24 of 48, 30 of 60, and then begins to decrease as the lease gets closer to the end of the contract. Lessors are prohibited by Federal Regulations from issuing any type of schedule or predetermined discount plan. Any early termination is handled as its own case. Again, this is not a set program, but a courtesy that may be extended at the discretion of the lessor.