Look at this example. Company ABC Ltd wishes to spend £30,000 on a system that will save the company time equivalent to one employee who is paid £18,000 per year.

With such a large cash outlay, the return on investment does not begin to show until the tenth quarter (shown below), over two years after implementation.

With Rental, returns are seen within the third quarter (shown below) - a full two years ahead of the cash purchase.