| Quarter | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| 3 Years % | 6 | 13 | 20 | 27 | 35 | 43 | 51 | 60 | 69 | 79 | 89 | 100 | ||||||||
| 4 Years % | 4 | 9 | 13 | 18 | 23 | 29 | 34 | 40 | 46 | 53 | 60 | 67 | 75 | 83 | 91 | 100 | ||||
| 5 Years % | 3 | 6 | 9 | 13 | 17 | 20 | 24 | 29 | 33 | 38 | 43 | 48 | 53 | 59 | 65 | 71 | 78 | 85 | 92 | 100 |
Release
Release is a financial mechanism that enables the buyer to upgrade or expand their system in future without necessarily increasing their rental repayment.
Under a financial lease arrangement an allowance is accrued every quarter as follows:-
For example, a £10,000.00 investment would cost roughly £330.00 a month over a three-year term. If, after 18 months the buyer wishes to invest in hardware upgrades, new software licences or new PCs, an allowance of £4,300.00 (43%) would be available to spend without increasing the monthly commitment of
£330.00 a month. The contract is simply reset to three years at the point the option is exercised, enabling the buyer to keep their system up-to-date without taking cash out of the business.