Often in small and medium-sized organizations there is a situation when the server park requires expansion or renewal, but "there is no money, think of something." There are two ways to buy expensive iron: traditional credit and leasing. If everything is clear with the first, then the concept of "leasing" is usually associated with cars and jokes about a goldfish, although in real life it is just rent with a buyout.

The next time the meeting raises the question of modernization in the absence of a budget, you will have one more solution.

Rent without repurchase - VPS, IaaS or a dedicated server - also seems to be a good way out of budget constraints. But savings usually cease to be economical after a year: the total amount of payments becomes equal to the cost of the server, if not higher - detailed calculations have already been made in one of the previous articles .

Why leasing, because there is a loan

When compared with traditional credit, the key difference is the subject matter of the transaction. Thanks to the loan, we receive money, and already we buy the item of interest on them and become the owner of the purchase. If you use leasing, you can use the received item, but its owner for the term of the agreement remains the leasing organization. As skis for hire, only at the end of the lease agreement skis become the property of the tenant.

On other parameters, both financial instruments are similar, and both have a down payment and interest rate (the term “appreciation” is used in leasing). From a financial point of view, rent-to-buy is usually more expensive, but for the buyer the final profit may be greater due to tax cuts, VAT refund and depreciation. More precisely, the nuances of production "optimizations" can be clarified from the accounting department or in Wikipedia .

The general leasing scheme is similar to the loan:

• The buyer makes a large down payment;
• Then pays monthly payments;
• At the end of the lease term, the buyer pays the balance.

Monthly payment schedules may be regressive.

(decreasing) and annuity (fixed), but sometimes there are

seasonal payments, in which the size of payments depends on the season.

The traditional term of leasing is from one to five years.

The acquisition of leased cars and production equipment is considered common practice. But the purchase of servers in this way for some reason is less common, although fundamentally no different. For clarity, we analyze the scenario of acquiring iron in leasing and compare costs with other ways to get what you want.

Fly over, don't skimp, buy ProLiant

So, in the previously mentioned fictional company LLC "UFO" they planned to expand the server park, but they did not guess the budget. The IT department is desperately struggling with this headache, reflecting on the victory plan and going over options. As we already know, regular renting ceases to be profitable for a maximum of a year, but one of its options is still considered for illustration.

Below, I have compiled a table of ways to purchase an HPE ProLiant DL380p G8 server worth 234,000 p.

Suppose that the terms of leasing and loan are the same:

• Down payment 30%;
• Annuity payments (fixed size);
• The effective rate is 18% per annum;
• Term 1 year;
• VAT will be considered 18%;
• Profit tax - 20%;

	Rent	Purchase	Credit	Leasing
one-time payment	5 773 r. *	234 000 p.	70 200 p.	70 200 p.
monthly payment	23 413 p. *	0 p.	15,017 r.	16,272 r.
Total, in a year, with the VAT	286,729 r.	234 000 p.	250 404 r.	265 467 r.
Total, in two years, with the VAT	573 458 r.	234 000 p.	250 404 r.	265 467 r.
Total in two years, without VAT	470 235 r.	191 880 r.	208 284 r.	217,682 p.
Income tax, savings over two years	94 047 r.	38 376 r.	3 280 r. **	43 536 r.
Total for two years, taking into account savings and taxes	376 188 r.	153 504 r.	205 004 .	174 146 r.

* Cost is taken from the site of an arbitrary hoster at the rate of euro on 12/20/2016. It is assumed that the hoster works with VAT.

** Profit tax can be reduced only by paying interest on the loan.

The table is simplified for ease of understanding - it does not reflect the inflation and depreciation of the server. But even so it is clear that leasing turns out more profitable loan. The situation may change if the company operates under the simplified taxation system or has a small annual profit. Therefore, leasing has contraindications, which is why consultation of a specialist is necessary.

How and where to make

Like a loan, not every organization will be able to issue a server rental with subsequent redemption. But the leasing company remains the owner of the equipment, so the requirements for the buyer are less stringent.

The market can meet the following conditions:

• The company has existed for over a year;
• The cost of equipment exceeds 200,000 r;
• The company has an office;
• The lease term will not exceed three years.

Companies that provide foreclosure services with rent are quite a lot. Conventionally, they can be divided into three categories.

Hosters

Provide for rent a dedicated server with the subsequent purchase. The main condition is the location of the server in the data center of the seller for the rental period, and after all the payments, you can pick it up or continue to pay for placement in a commercial data center.

As an example, I will cite several well-known representatives in the northwest:

• Web Data Center . Conditions are discussed individually, work is carried out through a leasing company. The average contract period is 13 months.

  
  
  

• Soft shop In addition to the lease provide server maintenance services. Leasing terms are individual, term of 24-36 months. They work through a leasing company.

  
  
  
• Agave The term of the contract is 3 years. Intermediary leasing companies are not mentioned on the site.

Leasing companies

Often, these are banks that act as intermediaries between the seller and the buyer. There are organizations that work without banks - they buy equipment on credit, and then resell them on lease.

Typical representatives:

• VTB24 Leasing ;
• Sberbank Leasing ;
• Interleasing .

Under a lease agreement, a pledge is usually required, which server equipment cannot act as. Thus, renting iron and then buying it out from such companies is fraught with additional difficulties - you need to pledge something else.

Equipment Suppliers

Usually cooperate with certain leasing companies. But there are also sellers working without intermediaries - however, the amount of transactions they have is not too high.

Typical representatives:

• Avrorus . Conditions are individual;
• ASKOD The cost of equipment from 500 tr. up to 60 million r, term from 1 to 5 years;
• Server Mall With the cost of equipment from 50 tr to 1 million p. the intermediary in the person of the leasing company is not involved. An important nuance is the acquired equipment acts as a guarantee of debt.

The choice of the company may be due to the need to rent space in the data center, service, and the terms of the lease.

findings

Now the acquisition of servers for leasing is not very popular and difficult to implement in a small business - the difficulties will arise at the stage of collateral. It is believed that the inertia of the owners' thinking is to blame. Like it or not - a debatable question. In my opinion, there are advantages to leasing both for those organizations that cannot afford a one-time purchase of equipment, and for large enterprises that want to optimize expenses.

What do you think about renting with the purchase of equipment - maybe you already had a similar experience?