Purchasing instruments that do not have a long-term usefulness is very expensive and can lack the discipline of timely disposal.  Often instruments are kept around for years but lie idle. When they are eventually sold they return pennies on the dollar because the functionality cannot be guaranteed and therefore value is lost. Leasing maximizes the value by recognizing that an installed and maintained instrument has none of these uncertainties. McKinley Scientific will invest in the technology and gain a return when the instrument is sold at the end of the lease. The investment lowers the lease payment cost by accounting for the future value at the start of the lease. The net result is an efficient method for paying for usage of the instrument.