The Lease Versus Own Comparison and Analysis course examines tax considerations of leasing versus owning, cost recovery improvement allocation concepts, and tax due on sale. Topics addressed in this course include the benefits and challenges of leasing or owning a property, calculating annual depreciation for a commercial property utilizing the appropriate depreciation schedule, the impact of cash flows on net present value (NPV) and internal rate of return (IRR) calculations on both leased and owned properties, calculations of after-tax costs on leased versus owned properties, and using the NPV calculations on after-tax cash flows to determine if leasing or owning a property is preferable for the client.

Technical requirements: This course uses Excel for some calculations; please bring a laptop or tablet with a full version of Excel.

Registration: CCIM Members $229.00, Non CCIM Members $249.00

Continuing Education Credit: 4 hours

CE will be available for each course on a state-by-state approval basis; we cannot guarantee CE will be available for every state. Registered students will receive information about applying for and obtaining CE prior to the course date, as well as a list of states that have approved the course for CE credit. CE information will be provided via the same email address used for course registration.