Exhibit 7: Rules of Thumb—When to Do What
When to Buy When to Lease
Purchaser pays cash rather than financing. Lessee wants lower monthly payments.
Purchaser plans to hold auto for more than four years. Lessee plans frequent trade-ins.
Auto weighs more than 6,000 lbs. Auto weighs less than 6,000 lbs. and costs more than $15,300.
Purchaser plans high mileage usage (more than 18,000 miles/year). Lessee plans low mileage usage (less than 15,000 miles/year).


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.