In making the comparison between leasing and purchasing or constructing an asset, recipients should ascribe a realistic dollar value to any non-financial factors that are considered by using performance-based specifications in the comparison. In addition to factors unique to each recipient, the following factors are to be used where possible and appropriate:
(a) Operation costs;
(b) Reliability of service;
(c) Maintenance costs;
(d) Difference in warranties;
(e) Passenger comfort;
(f) Insurance costs;
(g) Costs/savings related to timing of acquisition of asset.
(h) Value of asset at expiration of the lease.