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¹Kaufman Hall & Associates, Inc, Skokie, IL, USA. mmcintire@kaufmanhall.com

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|November 11, 2006

Summary

Tax-exempt capital leases offer hospitals a way to finance owned equipment. Operating leases provide cash flow savings and fewer complications compared to other financing methods.

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Area of Science:

Healthcare Finance
Financial Management

Background:

Hospitals require equipment financing, facing choices between ownership and operational leasing.
Traditional financing methods like bond issues can be complex and costly.

Purpose of the Study:

To evaluate tax-exempt capital leases and operating leases as hospital equipment financing options.
To outline a best-practice leasing process for healthcare institutions.

Main Methods:

Analysis of tax-exempt capital lease structures via conduit authorities.
Comparison of operating leases against equipment purchase and bond issues.
Description of a nine-step best-practice leasing process.

Main Results:

Tax-exempt capital leases are suitable for hospitals seeking equipment ownership.
Operating leases offer immediate cash flow savings and reduced upfront costs.
A structured nine-step process ensures effective lease implementation and disclosure.

Conclusions:

Appropriate structuring of tax-exempt capital leases is key for hospital equipment acquisition.
Operating leases present a flexible and cost-effective alternative for certain hospital needs.
Adherence to a best-practice leasing process optimizes equipment financing outcomes.