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The notes outline how to build cash flows for the buying approach, including initial investment and scrap value, tax savings on capital allowances and maintenance costs, and maintenance expenses. It distinguishes operating leases, where risks and rewards remain with the lessor and maintenance is largely handled by the lessor for short periods, from finance leases, where risks transfer to the lessee for most of the asset life. Discounting emphasizes after-tax borrowing cost (or after-tax cost of capital when borrowing cost is unavailable) and highlights the importance of timing for capital allowances, rentals, and related tax effects. 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