🚜 IRS Section 179 First-Year Expensing, FMV vs $1 Buyout Lease

Equipment Lease vs Buy & Section 179 Depreciation Calculator

Compare upfront cash purchase, equipment financing loan, and fair market value (FMV) / $1 buyout equipment leases with IRS Section 179 100% first-year tax write-offs, net present value (NPV) cash flow, and tax shelter benefits.

1. Project & Operating Inputs

Equipment Purchase Price ($)

Corporate / Business Marginal Tax Rate (%)

5-Year Equipment Finance APR (%)

Monthly FMV Equipment Lease Quote ($ / Month)

2. Financial Breakdown & Yield

SECTION 179 FIRST-YEAR TAX SHIELD

First-Year Tax Savings

Net Effective Cost Reduction

0.0%

Gross Revenue / Bill

Total Project CapEx

Operating / Material Cost