Originally posted by: Shortcut
speaking from my own experience with this kind of stuff:
if you buy a pc, your company can depreciate the value of the pc over 3 years. at the end of 3 years, you can either continue to use the machine, throw it away, donate it to charity (har har), etc. Pretty simple stuff.
if you lease, *read the fine print of the contract*. at the end of the lease, your company is usually responsible for packing and shipping the pc back to the lessor in its "original condition" (in our case, this includes the cds and manuals that shipped with the damned thing). Your company would also responsible for the shipping and packaging costs to ship the computer back to the lessor.
most folks at work hate to do this, so they buyout the end-of-lease machine. again, it's important to read the fine print...buyouts can be cheap...or it can be anywhere up to 20% of the original value of the machine (e.g. $200 on a $1000 pc). you would not pay this in a 'buy' scenario.
also. your company has to remember to either return or buyout the end-of-lease machine. the lessor really isn't gonna send you a nice reminder to do it. what usually happens is the lease contract is written so that your company is obligated to pay the monthly lease costs until it decides to return or buyout the PC. so keeping tabs of where these leased pcs are in your bldg(s) is very important.
bottom line? if your company has a small pc population, and really needs to watch its cash flow every month, then leasing is a good fit.
if your company has a big pc population (e.g. > 3k), and is cash rich, then save yourself the headache and just buy the computers.