Pros

• Minimal up front costs. With a typical system lease, you have little if any upfront costs, unlike an outright purchase. Instead, you pay a set monthly fee for the life of the lease. That's a benefit for businesses that can’t afford a large expenditure or would prefer to use that money elsewhere.
• Predictable expenses. Many companies prefer having predictable monthly costs; such as a monthly lease payment, because it helps with cash flow management and budgeting.
• Easier end-of-life disposal. Computers Systems are like cars: The moment you begin using one, its value starts depreciating especially with a constant flow of newer, faster and cheaper models. By comparison, some leases enable you to return your system to the lessor at the lease's end. In exchange, you may receive a fair-market-value or FMV credit on the system, based on its marketplace value, condition, specs such as processor and hard drive capacity, and so on. So if you're concerned about getting some money back when you're done with the system, but you don't want the hassle of trying to sell it, an FMV lease may be for you.
  
  Cons

• Buying is easier up front. To lease, your business must be prequalified, though that can take only a few minutes over the phone or online. There can be lots of details in the lease agreement to consider. And unlike charging a purchase price to a credit card, your system lease most likely won't earn you any frequent-flier miles.
• Buying is ultimately cheaper. If you buy a computer system outright, you'll ultimately spend less money than you would leasing or financing. Say you buy a desktop that costs $2950 after taxes and shipping. Pay for it up front, and you've spent $2950. Sign a 24-month FMV lease, and ultimately you might pay about $3284--an extra $334. Finance that desktop with a credit card that charges 13 percent APR interest, and you're paying an extra $383.50.