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Letters to a Young Manager


Lease versus Buy, #43
LTYM > Financial Management



Dear Adam,
***
So your request for a capital investment for computer equipment was cut in half? You are not alone. That happens in tight budget years. This is especially true for small organizations who lack an IT capital budget, or with those senior managers who believe IT maintenance is an elective.

I once had a proposal for purchasing PC's denied. I had some savings in my operating budget, so I leased the PC's. A strait lease versus buy analysis suggested buying was the better option (slightly) [1]. But in the up and down of nonprofit budgets, sometimes you need to meet the demand by whatever legitimate means are at your disposal.

While capital expenses may rise and fall, operating expenses are usually more stable. Here's the kicker, operating expense allows your computer equipment to be "evergreen." "How's that," you ask?

While the average life of a PC or server is 3-5 years, every 3-5 years you are replacing your base of equipment.[2] That means a spike of purchasing from time to time. That's an opportunity for a "no" decision.

If you lease the equipment, the annual cost is relatively constant each year. So the replacement of equipment as it reaches the end of its useful life continues the lease expense, with little change to your operating budget. Consider this the IT hardware cost per employee.

If you take the longer view, a one-time lease versus buy decision changes. And lowest cost is not always the best answer.

Sincerely,Ed
***
________________________

[1] See the small business discussion of lease versus buy, here: http://quickbooks.intuit.com/r/office-and-equipment/pros-cons-leasing-vs-buying-equipment/
[2] You may be able to stretch your equipment for a few years longer, but the reliability drops each years, especially for disk drives that are 5+ years old. In addition, the warranties and service contracts are often limited to 3-5 years.

Takeaways:

Lowest cost is not always best

Discussion Questions:

1) How do you justify equipment investment to your budget committee, CFO or CEO? Is the approach different for each?
2) Some IT leaders argue that there are no IT costs, only business costs.  What do you think of this? 
3) Can all IT expenses be wrapped up in project or charge-back expenses? What are the pros and cons?
4) What if you didn't have the operating budget savings to cover the first year lease costs? What are your options then?
5) What are the arguments for having an IT capital budget?  

For Further Reading:

[1] See "The Vest Pocket Guide to Information Technology" Kindle Edition, by Jae K. Shim  (Author), Joel G. Siegel  (Author). Most of the chapters look woefully out of date despite the second edition.  However, see chapter 18 On "Capital Budgeting and Economic Feasibility Study of an IT Project,"  https://www.amazon.com/Vest-Pocket-Guide-Information-Technology-ebook/dp/B002C1AN52/
[2] Consider using the high water mark of depreciation for making capital budget decisions. See "Five ways to create budget," Letter #185.




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