Ownership is optional at the end of the rental period, but it is usually a no-brainer in the case of a capital lease, as there would be no reason to opt for a lease with the higher interest rate if the property was not desired at the end of the lease agreement. Leasing can be deducted for tax purposes such as purchases. One of the most attractive options for renting capital goods is that the acquisition of equipment does not require capital. Another is that the service can be added to the lease as an interest-free “pass through”, with the leasing agency forwarding the monthly payment to the delegated service provider, which removes the important service contract that would otherwise be due annually when the guarantee expires. And unlike a purchase, a lease can be considered a tax-deductible overhead expense expense.