A present-value sheet for the machinery decision.

The Art of Service Pty Ltd, in Brisbane, makes Lease Buy Comparator for a grain or broadacre farmer weighing a six-figure machine. It turns a dealer quote, a bank offer and a dealer lease into one present-value comparison of lease, buy and used-buy, with the deduction timing per option.

The tool answers a weekly job. The finance rate on farm machinery has moved sharply, and the dealer's own lease representative is not a neutral source. Lease Buy Comparator does the present-value arithmetic that most growers never build in a spreadsheet, and it says plainly which option is cheaper on your own figures and by how much.

How the tax rules table is built

The rules table is built once, at build time, from the tax office pages and determinations on the instant asset write-off, the small business pool and the effective life of a tractor. It is dated with the day it was read and served from this page, so no rule is fetched while a sheet is drawn. A script refreshes it, so a change in the limit or the pool rates is a deliberate step and not a silent drift.

What the tool does not do

It does not apply for finance, sign a contract, lodge a return, prepare a depreciation schedule or decide the farm's structure. It does not read your bank or your accounting file. It never guarantees an outcome, and it never hides a figure behind the paywall that would change the answer.

How the wider estate is built

The Art of Service publishes how its tools are built. Lease Buy Comparator keeps to the same plain-language rule: it states what it is made from and what it does not do. See how this is built.

How do you reach us?

The Art of Service Pty Ltd, GPO Box 2673, Brisbane QLD 4001, Australia. Write to support@theartofservice.com.