All finance and quotes are subject to status and income. Applicants must be aged 18 and over and terms and conditions apply. Companies can finance their capital equipment by debt or equity. Capital leases are a form of debt-equity financing since such leases act like loans, must be recorded as liabilities on balance sheets, and are also treated as liabilities by the IRS. Finally, it is also important for entrepreneurs and business owners to take today's fast-changing technology into account when considering an equipment leasing arrangement. When dealing with computer systems or those heavily based on electronics, the owner is well advised to locate leasing companies that specifically service such needs and offer, up front, lease arrangements that facilitate rapid change. They should then carefully study the terms of each outfit's lease agreements, and check into the reputation of each company (present and former customers and agencies like the Better Business Bureau can be helpful in this regard).