I want to hit on a couple points:
Leasing is financing is debt.
You need a CPA and corporate attorney to run a successful business endeavor.
You need a corporate structure to separate your business from your
personal (and you need to NOT co-mingle).
Everything should have a corporate shield.
The tax write-off thing only works when you need the item or you might
as well buy it instead of paying taxes. But tax write-offs only work for
companies running cash flow positive.
Hopefully your customer has signed a lease and contract with you for the
36 months.
An iron-clad contract. Otherwise, every lease puts you at risk and
on-the-hook.
Yes you can move the CPE to another customer, but there is expense at that.
Plus, losing customers. If you are losing customers, especially before
the 36 months is up, you need to examine why that is. Unless they move
out of service range, what is the reason they leave?
If you tell me that it is price, I will tell you that you are a provider
of dubious value and the customer never felt like he was getting his
money's worth.
Customer acquisition and installation are probably some of your largest
costs. You should have a plan in place to insure that your customer
churn is low. How many touches to the customer per year? Any upsell or
cross-sell to customer?
What is your Value Proposition?
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