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A Survey of Corporate Leasing Analysis

This paper reports results of a survey on leasing practices of large American firms. The survey finds that most firms, in compliance with theory, (i) treat leasing as a financing decision, (ii) use IRR and net advantage to leasing models recommended in textbooks, and (iii) employ after-tax cost of debt to discount relevant cash flows. The survey finds that about half the firms surveyed view lease and debt as substitutes, that most firms consider risk of obsolescence as the dominant reason for leasing, and that a majority expect the new tax laws to have little effect on their future leasing activities.

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