RuPaul speaks about society and the state of drag as performance art

Saturday, October 6, 2007

Few artists ever penetrate the subconscious level of American culture the way RuPaul Andre Charles did with the 1993 album Supermodel of the World. It was groundbreaking not only because in the midst of the Grunge phenomenon did Charles have a dance hit on MTV, but because he did it as RuPaul, formerly known as Starbooty, a supermodel drag queen with a message: love everyone. A duet with Elton John, an endorsement deal with MAC cosmetics, an eponymous talk show on VH-1 and roles in film propelled RuPaul into the new millennium.

In July, RuPaul’s movie Starrbooty began playing at film festivals and it is set to be released on DVD October 31st. Wikinews reporter David Shankbone recently spoke with RuPaul by telephone in Los Angeles, where she is to appear on stage for DIVAS Simply Singing!, a benefit for HIV-AIDS.


DS: How are you doing?

RP: Everything is great. I just settled into my new hotel room in downtown Los Angeles. I have never stayed downtown, so I wanted to try it out. L.A. is one of those traditional big cities where nobody goes downtown, but they are trying to change that.

DS: How do you like Los Angeles?

RP: I love L.A. I’m from San Diego, and I lived here for six years. It took me four years to fall in love with it and then those last two years I had fallen head over heels in love with it. Where are you from?

DS: Me? I’m from all over. I have lived in 17 cities, six states and three countries.

RP: Where were you when you were 15?

DS: Georgia, in a small town at the bottom of Fulton County called Palmetto.

RP: When I was in Georgia I went to South Fulton Technical School. The last high school I ever went to was…actually, I don’t remember the name of it.

DS: Do you miss Atlanta?

RP: I miss the Atlanta that I lived in. That Atlanta is long gone. It’s like a childhood friend who underwent head to toe plastic surgery and who I don’t recognize anymore. It’s not that I don’t like it; I do like it. It’s just not the Atlanta that I grew up with. It looks different because it went through that boomtown phase and so it has been transient. What made Georgia Georgia to me is gone. The last time I stayed in a hotel there my room was overlooking a construction site, and I realized the building that was torn down was a building that I had seen get built. And it had been torn down to build a new building. It was something you don’t expect to see in your lifetime.

DS: What did that signify to you?

RP: What it showed me is that the mentality in Atlanta is that much of their history means nothing. For so many years they did a good job preserving. Don’t get me wrong, I’m not a preservationist. It’s just an interesting observation.

DS: In 2004 when you released your third album, Red Hot, it received a good deal of play in the clubs and on dance radio, but very little press coverage. On your blog you discussed how you felt betrayed by the entertainment industry and, in particular, the gay press. What happened?

RP: Well, betrayed might be the wrong word. ‘Betrayed’ alludes to an idea that there was some kind of a promise made to me, and there never was. More so, I was disappointed. I don’t feel like it was a betrayal. Nobody promises anything in show business and you understand that from day one.
But, I don’t know what happened. It seemed I couldn’t get press on my album unless I was willing to play into the role that the mainstream press has assigned to gay people, which is as servants of straight ideals.

DS: Do you mean as court jesters?

RP: Not court jesters, because that also plays into that mentality. We as humans find it easy to categorize people so that we know how to feel comfortable with them; so that we don’t feel threatened. If someone falls outside of that categorization, we feel threatened and we search our psyche to put them into a category that we feel comfortable with. The mainstream media and the gay press find it hard to accept me as…just…

DS: Everything you are?

RP: Everything that I am.

DS: It seems like years ago, and my recollection might be fuzzy, but it seems like I read a mainstream media piece that talked about how you wanted to break out of the RuPaul ‘character’ and be seen as more than just RuPaul.

RP: Well, RuPaul is my real name and that’s who I am and who I have always been. There’s the product RuPaul that I have sold in business. Does the product feel like it’s been put into a box? Could you be more clear? It’s a hard question to answer.

DS: That you wanted to be seen as more than just RuPaul the drag queen, but also for the man and versatile artist that you are.

RP: That’s not on target. What other people think of me is not my business. What I do is what I do. How people see me doesn’t change what I decide to do. I don’t choose projects so people don’t see me as one thing or another. I choose projects that excite me. I think the problem is that people refuse to understand what drag is outside of their own belief system. A friend of mine recently did the Oprah show about transgendered youth. It was obvious that we, as a culture, have a hard time trying to understand the difference between a drag queen, transsexual, and a transgender, yet we find it very easy to know the difference between the American baseball league and the National baseball league, when they are both so similar. We’ll learn the difference to that. One of my hobbies is to research and go underneath ideas to discover why certain ones stay in place while others do not. Like Adam and Eve, which is a flimsy fairytale story, yet it is something that people believe; what, exactly, keeps it in place?

DS: What keeps people from knowing the difference between what is real and important, and what is not?

RP: Our belief systems. If you are a Christian then your belief system doesn’t allow for transgender or any of those things, and you then are going to have a vested interest in not understanding that. Why? Because if one peg in your belief system doesn’t work or doesn’t fit, the whole thing will crumble. So some people won’t understand the difference between a transvestite and transsexual. They will not understand that no matter how hard you force them to because it will mean deconstructing their whole belief system. If they understand Adam and Eve is a parable or fairytale, they then have to rethink their entire belief system.
As to me being seen as whatever, I was more likely commenting on the phenomenon of our culture. I am creative, and I am all of those things you mention, and doing one thing out there and people seeing it, it doesn’t matter if people know all that about me or not.

DS: Recently I interviewed Natasha Khan of the band Bat for Lashes, and she is considered by many to be one of the real up-and-coming artists in music today. Her band was up for the Mercury Prize in England. When I asked her where she drew inspiration from, she mentioned what really got her recently was the 1960’s and 70’s psychedelic drag queen performance art, such as seen in Jack Smith and the Destruction of Atlantis, The Cockettes and Paris Is Burning. What do you think when you hear an artist in her twenties looking to that era of drag performance art for inspiration?

RP: The first thing I think of when I hear that is that young kids are always looking for the ‘rock and roll’ answer to give. It’s very clever to give that answer. She’s asked that a lot: “Where do you get your inspiration?” And what she gave you is the best sound bite she could; it’s a really a good sound bite. I don’t know about Jack Smith and the Destruction of Atlantis, but I know about The Cockettes and Paris Is Burning. What I think about when I hear that is there are all these art school kids and when they get an understanding of how the press works, and how your sound bite will affect the interview, they go for the best.

DS: You think her answer was contrived?

RP: I think all answers are really contrived. Everything is contrived; the whole world is an illusion. Coming up and seeing kids dressed in Goth or hip hop clothes, when you go beneath all that, you have to ask: what is that really? You understand they are affected, pretentious. There’s nothing wrong with that, but it’s how we see things. I love Paris Is Burning.

DS: Has the Iraq War affected you at all?

RP: Absolutely. It’s not good, I don’t like it, and it makes me want to enjoy this moment a lot more and be very appreciative. Like when I’m on a hike in a canyon and it smells good and there aren’t bombs dropping.

DS: Do you think there is a lot of apathy in the culture?

RP: There’s apathy, and there’s a lot of anti-depressants and that probably lends a big contribution to the apathy. We have iPods and GPS systems and all these things to distract us.

DS: Do you ever work the current political culture into your art?

RP: No, I don’t. Every time I bat my eyelashes it’s a political statement. The drag I come from has always been a critique of our society, so the act is defiant in and of itself in a patriarchal society such as ours. It’s an act of treason.

DS: What do you think of young performance artists working in drag today?

RP: I don’t know of any. I don’t know of any. Because the gay culture is obsessed with everything straight and femininity has been under attack for so many years, there aren’t any up and coming drag artists. Gay culture isn’t paying attention to it, and straight people don’t either. There aren’t any drag clubs to go to in New York. I see more drag clubs in Los Angeles than in New York, which is so odd because L.A. has never been about club culture.

DS: Michael Musto told me something that was opposite of what you said. He said he felt that the younger gays, the ones who are up-and-coming, are over the body fascism and more willing to embrace their feminine sides.

RP: I think they are redefining what femininity is, but I still think there is a lot of negativity associated with true femininity. Do boys wear eyeliner and dress in skinny jeans now? Yes, they do. But it’s still a heavily patriarchal culture and you never see two men in Star magazine, or the Queer Eye guys at a premiere, the way you see Ellen and her girlfriend—where they are all, ‘Oh, look how cute’—without a negative connotation to it. There is a definite prejudice towards men who use femininity as part of their palette; their emotional palette, their physical palette. Is that changing? It’s changing in ways that don’t advance the cause of femininity. I’m not talking frilly-laced pink things or Hello Kitty stuff. I’m talking about goddess energy, intuition and feelings. That is still under attack, and it has gotten worse. That’s why you wouldn’t get someone covering the RuPaul album, or why they say people aren’t tuning into the Katie Couric show. Sure, they can say ‘Oh, RuPaul’s album sucks’ and ‘Katie Couric is awful’; but that’s not really true. It’s about what our culture finds important, and what’s important are things that support patriarchal power. The only feminine thing supported in this struggle is Pamela Anderson and Jessica Simpson, things that support our patriarchal culture.
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Rhinoplasty: Makeup Tips For Women After Nose Surgery

Submitted by: Abigail Aaronson

Rhinoplasty is one of the safest and generally the most satisfying plastic surgeries in the market today that can give dramatic and long-lasting results. Yet, if you want to get those perfect results, you need to wait through quite a few weeks or a few months before all the swelling subsides.

It may even take a year until the final product is seen. So what should a girl do in the meantime? Luckily there is a whole bunch of cosmetics in the market that can help camouflage and conceal any bruising and discolorations until your nose completely heals.

It is common to expect some amount of swelling, bruising, discoloration and the presence of incision scars after the surgery. These are the body’s natural way of telling you that something traumatic just happened and that your body is trying to repair it. Still, no one would want everyone paying attention to your healing nose more than they do to you. You can rely on good cosmetics to minimize awkward stares.

[youtube]http://www.youtube.com/watch?v=4LOO_eC7Cto[/youtube]

Begin with a good concealer first, to cover up the bruises and incision lines. Concealers are much thicker than foundation and can basically erase some of the rhinoplasty-related blemishes. Always find a concealer that closely matches your skin color and is hypoallergenic to keep away from further irritation to your skin. Also choose a waterproof concealer so that the look lasts all day. It is usually best to apply a layer of your regular foundation after you apply the concealer to your bruises and scars, to get that finished look.

In case you have any discoloration of the skin around the surgery area, you can try color correctors. These are specifically designed to hide the unsightly colors that accompany bruising. Try a lavender corrector if you have a yellowish bruise and for the redder discolorations, apply green corrector. Finally make sure you finish with a layer of your own foundation to smoothen out the colors.

The swelling will normally last for a few weeks and there are also ways to disguise them. You can use different shades of a foundation in order to create the contouring effect. You can make your swollen nose look narrower, by applying a strip of foundation two shades lighter than your regular one down the center of your nose. Then apply strips of foundation that are two shades darker than your regular one along the sides of your nose and blend them together as much as you can. This will give an illusion of a thinner nose line, camouflaging any temporary swelling or inflammation.

However, it is advised you get your surgeons approval before you try any of these techniques. Generally they allow you to start wearing makeup just a few days after your surgery, but you will be asked to wait until your stitches have been removed to start covering up the incision lines.

Once you begin using makeup again, make sure the applicators you use are clean and that the products are non-oily and hypoallergenic. You must regularly remove the makeup with toner and cleanser each night. You must avoid an infection in the nose so that the swelling, bruising will not prolong.

If you are well versed with the know-how and application, makeup can be a very effective tool in helping conceal any bruises after your rhinoplasty procedure. You can certainly confident in your social life if you know how to use the camouflaging cosmetics.

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U.S. House rejects Senate version of payroll tax cut

Wednesday, December 21, 2011

Yesterday, the United States House of Representatives voted to effectively reject the Senate version of a bill, passed with bipartisan support, to extend a payroll tax cut two months past its year-end expiration date. The House voted instead to create a conference committee to settle differences between members of both bodies.

Although the tax cut extension itself has support among Republicans and Democrats, lawmakers disagree on how Congress should go about compensating for the cost of extending the cut and the policy changes it would entail.

During an appearance yesterday, President Obama condemned opposition to the Senate-passed version of the bill, accusing Republicans in the House of trying to negotiate on matters unrelated to the bill. Republicans, in response, say there is still time to negotiate the bill, insisting that lawmakers ought to concentrate on a year-long plan rather than a two-month extension. Senate Democratic leader Harry Reid, however, says he will not agree to negotiate the tax cut extension until the Senate-approved bill is passed by the House.

If the tax cut is not extended and instead expires on December 31, approximately 160 million Americans will be affected by the tax increase; President Obama insists the only way to prevent the tax hike beginning January 1 is for the House to pass the Senate bill. In response, House Speaker and Republican John Boehner wants Obama to “call on the Senate to return” to negotiate. The Senate, shortly after passing the bill, adjourned for the Holiday break.

Also included in the bill is a provision that would require President Obama to make a decision regarding the construction of the Keystone XL pipeline, a pipeline that would transport oil from Canada to Texas.

House Democratic leader Nancy Pelosi blamed the congressional year-end impasse on “Tea Party Republicans.” In a letter to President Obama, Speaker Boehner requested he galvanize the Senate to negotiate on the bill’s provisions, writing “The differences between the two different bills can be quickly reconciled to provide the American people the certainty of a full-year bill. There are still 11 days before the end of the year, and with so many Americans struggling, there is no reason they should be wasted. You have said many times that Congress must do its work before taking vacation”.

 This story has updates See U.S. Congress reaches deal on payroll tax cut extension, December 23, 2011 
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Is Million Dollar Pips One Thing You Can Web At Least One Million Bucks?

What exactly are some solutions to convince somebody that forex buying and selling works? You can mention some thing together the lines of using a $250 first investing expense and turning it into almost $1 million. Every person will totally get notice of this. Truly, what it’ll do is emphasize Million Dollar Pips, the forex robot which was created by William Morrison to include to his own riches.A foreign exchange robot, for all those unfamiliar with the phrase, is definitely an automated buying and selling platform that may assist in buying and selling in forex. Numerous Foreign exchange robots comparable to this are already obtainable. How does Million Dollar Pips review handle to differentiate itself?The greatest thing about this million dollar foreign exchange robot is the fact that unlike all of the ones before it, it only call for just a little bit of funds to get started. A great deal of folks would love to obtain in around the foreign exchange marketplace but have restricted funds and so actually don’t have any entry to it. You can trade on the currency market for as little as $250 once you have this trading robot. So it is accurate, you simply want somewhat little bit of funds to get began in order to make a great revenue so long as you receive the correct trade.Studying the foreign exchange marketplace is definitely an absolute should when you wish to create educated trades. You just cannot do that based on your intuition with the moment. This robot will do all your exploring for you. That will conserve a terrific deal of cash simply because you will not be required to pay a fee for a services to deal with this investigation for you personally.Million Dollar Pips review just may be the correct answer for a person who wants to begin foreign exchange buying and selling and doesn’t have a huge amount of dollars to begin with. That is how arrive it’s recommended which you consider an excellent appear at what it truly is offering.

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UK’s Liverpool FC unveils plans for new stadium

Wednesday, July 25, 2007

Liverpool FC revealed the plans for its new Stanley Park Stadium today. The stadium is to be built over the next three years in Stanley Park, to replace Liverpool’s long time home at Anfield. The plans as submitted would provide for a capacity of 60,000, with a possible increase towards 80,000.

The design by HKS is situated approximately 8 meters below the surface to lessen its impact. The cost of construction is said to be £300 million.

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Interview with Bill Bousfield, Regional Council candidate for Wards 1 & 5 in Brampton, Canada

Monday, October 30, 2006

The upcoming 2006 Brampton municipal election, to be held November 13, features an array of candidates looking to represent their wards in city council or the council of the Peel Region.

Wikinews contributor Nick Moreau contacted many of the candidates, including Bill Bousfield, asking them to answer common questions sent in an email. This ward’s incumbent is Elaine Moore; also challenging Moore is Janet Hamilton and Tejinder Lamba.

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4 Positive Effects Of Natural Acne Treatment

Acne begins around the age of puberty. This may be different for each individual. For some, acne is an occasional pimple that shows up at the wrong time. For others, it can be a total nightmare with breakout after breakout leaving behind scars and damage. All one needs to do is look at the money being spent on multiple acne treatment options to know this is a real problem. Known as the most common disease of the skin to American culture, acne treatment totals have reached into the billions of dollars each year and continues to rise. The four things listed below, among others, can be gained by using natural treatment choices to help cure skin acne breakouts. They are also cheaper than the over the counter choices.

Normal Hormone Production

Natural treatment choices help to regulate the hormone production of the body. It also keeps the hormone levels at a good number. This single benefit will allow your skin to look great and stay clear. Natural acne treatment options give rejuvenation, fortification, and strength to the internal systems of the body which are key elements in eliminating waste and keeping hormones at proper levels. Puberty is the time for hormonal changes in the body. So the faster you can gain control again, the better chance of stopping the acne outbreaks early.

Natural Cleansing Choice

Natural acne treatment options aid the body in ridding itself of the toxins naturally and permanently. The system blockages are eliminated, allowing the main organs to, once again, clean and maintain themselves in a proper way. Hormone irregularities can be controlled internally, reducing the amount of future breakouts that occur. Microorganisms can cause stress on the system and be the determining factor in the blockage. When the stress is reduced, the body has control over itself again. Stress has been determined to be one of the leading factors in many illnesses and diseases including acne.

Environmental Element Control

When one goes the natural route with acne and chooses to live healthy, the external factors that contribute to acne are reduced. Bacteria on the outer layers of skin can be spread from pore to pore, making the outbreaks larger and more serious. The environment is full of toxins that can lead to infection and the spread of acne. The outside influences on your skin will determine the clarity it has as well as how healthy, vibrant and glowing it will appear.

Maintenance For The Long Run

Healthy options for clearing acne will not only clear the present breakouts but keep the skin clear for the long run. The entire body system will be free and clean to work as it should eliminating the waste and toxins that cause one to be sick. Only through the use of natural alternatives will you find an acne free lifestyle. Your bank account will also be stress free knowing that these acne treatment choices are also very affordable options to consider for yourself.

Egyptian doctor sentenced to fifteen years jail, 1,500 lashes in Saudi Arabia

Friday, November 14, 2008

Raouf Amin el-Araby, a 52-year-old Egyptian doctor who has been serving the Saudi Royal family for 20 years, was convicted of malpractice. Egyptian newspapers reported that he was accused of driving a Saudi princess “to addiction”, reportedly after treating a Saudi princess with painkillers.

Initially sentenced to 7 years and 700 lashes, he has been sentenced to 15 years and 1500 lashes, 70 a week, after making an appeal.

Family members, friends and colleagues gathered in outrage and grief outside the headquarters of Egypt’s doctors union, calling upon King Abdullah to pardon Raouf. “1,500 lashes is unprecedented in the history of Islam,” read one banner carried by protesters. “Who is responsible for the humiliation of our doctors abroad?” read another.

The Egyptian Organization for Human Rights (EOHR) and the foreign minister are working hard to find a way to return Raouf home quickly. Hafez Abu Saeda, the director of EOHR, stated that the princess was prescribed the same medication that she was receiving in the United States, “so it is obvious that the doctor was not at fault for her addiction.”

Abu Saeda was astonished that the judge doubled the sentence and the lashes after the appeal. It is tantamount, he said, to penalizing Amin for asserting his right of appeal. “When you appeal against a sentencing it is the rule that it cannot go higher, but in Saudi Arabia it appears anything is possible,” said Saeda.

Protests in Egypt have driven the Egyptian foreign ministry to seek a solution, partly out of concern that negative repercussions may damage relations between Cairo and Riyadh.

A human rights lawyer said that he was given the first 70 lashes last week and he will get 70 more this week.

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Uav Market Size With 19% Cagr Expectations Over The Forecast Period To Reach Usd 2 Billion In 2023

UAV/Commercial Drone Market size is forecast to be valued at USD 2.05 billion by 2023; according to a new research report by Global Market Insights, Inc.

Growing need for law enforcement activities is anticipated to drive industry demand from 2016 to 2023. These products are effectively and efficiently used for such applications, since they help investigate the crime scene and gather evidence by flying over the area and obtain high quality aerial pictures and video, without disturbing possible evidence. The technology helps the police and other law enforcement agencies to secure a crime scene and preserve evidence for use in court and criminal proceedings. Moreover, it can be extensively used in traffic patrol assistance and traffic congestion analysis along with traffic accident investigation. Tensions at sporting events, government protests and other outdoor public events can quickly escalate and require police intervention to prevent injury to people and damage to property. These are also capable to identify unidentified package and act accordingly. The aforementioned factors are driving commercial UAV market size.

Multi-utility commercial drone market share is expected witness significant growth owing to its extensive adoption in media and entertainment sectors. Real estate industry employs this technology in order to capture aerial shots of the property, while festival organizers could conduct precise headcounts using overhead photos for enhanced crowd management and safely. UAVs can fly lower and thus can replace huge, expensive news helicopters to enhance the news reporting activity.

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Growing use in the agricultural sector may also positively favor growth from 2016 to 2023. It provides aerial views to large-scale farmers so as to help them to monitor crop growth. They can also image, recreate, and analyze the crop, measure the quality of soil, its water holding capacities and its mineral content. Global agricultural drone market share is forecast to grow at 21.2% CAGR from 2016 to 2023.

Lack of training and awareness has led to the shortage of trained pilots, which is expected to hinder demand through 2023. Moreover, these are operated by an individual holding a private pilot certificate and current third-class medical certified by the FAA. However, with the increase in the commercial applications, universities across the globe have started offering degree programs that aim to bridge the gap between the engineer and operator to develop skilled pilots.

Browse key industry insights spread across 100 pages with 49 market data tables & 42 figures from the report, “Unmanned Aerial Vehicles (UAV)/Commercial Drone Market Size By Product (Rotary Blade, Fixed Wing, Nano Drone, Hybrid), By Application (Government, Media & Entertainment, Agriculture, Energy), Industry Outlook Report, Regional Analysis, Application Development, Price Trends, Competitive Market Share & Forecast, 2016 – 2023” in detail along with the table of contents:

Key insights from the report include:

  • Rotary blade commercial drone market size was valued at over USD 400 million in 2015. Fixed position as well as multi directional flying features are likely to drive growth, over the forecast period.
  • Government applications accounted for over 40% of the global commercial UAV market share in 2015 and are expected to remain dominant owing to rising significance in mapping, scientific research and rescue missions.
  • S. commercial drone market will be driven by high demand across end-use areas. Rising emphasis on the use of UAVs for agricultural purposes will fuel demand in Asia Pacific.
  • Key industry participants include AeroVironment, Aurora Flight Sciences, Parrot SA, BAE Systems, Challis Heliplane UAV, Denel Dynamics, DJI Innovations and Draganfly Innovations. Other prominent industry partners are The Boeing Company, Lockheed Martin, Northrop Grumman, and Prox Dynamics.

Equipment Leasing: Part 1 Ownership And Keeping Current With Technology

Equipment Leasing: Part 1 Ownership and Keeping Current with Technology

by

Walker Wild

Leasing provides an alternative to equipment purchase. Almost any type of equipment can be leased; electronic equipment like computers, fax and photocopy machines, manufacturing machinery, vehicles, healthcare equipment and heavy equipment including bulldozers, excavators and paving machines.

According to an article in the Business Owner’s Toolkit the following are some of the advantages of equipment leasing. Reduced initial cash outlay. The main advantage of leasing is that you can generally gain the use of an asset with less of an initial cash expenditure than would be required if you purchased it. Equipment leases rarely require down payments. Easier credit terms. You’ll likely have an easier time finding someone willing to lease you equipment than finding someone willing to extend you credit to purchase the equipment. One reason is that with a lease, title to the property remains with the lessor so if you miss some payments, the lessor can quickly get the equipment back. Furthermore, under a lease you may be able to negotiate a longer payment period (resulting in reduced payment amounts) and/or a more flexible payment schedule (resulting in a better matching of your payment obligations with your cash flow) than you would be able to negotiate under a loan. Avoidance of financial restrictions. An equipment lease rarely includes any provisions that restrict your future financial operations. In contrast, it is not uncommon for a loan agreement to include restrictions on your ability to acquire additional equipment or to borrow additional funds without the lender’s permission. Flexibility in addressing obsolescence. Leasing may enable you to better keep pace with improving technology. For computers, communications devices, and other equipment that is subject to rapid technological improvement, you’ll have an easier time convincing yourself to invest in updated equipment if you acquired your existing equipment under a short-term lease or a lease that includes an equipment substitution provision. Flexibility in addressing need and suitability. If you’re not sure whether you really need a particular item of equipment, leasing an item on a short-term basis will provide you the opportunity to evaluate the item’s utility to your business without committing to a substantial investment. You can also use short-term leases as a way to test and compare different brands and models. Maintenance support. Under some leases the lessor may agree to be responsible for maintaining and repairing the leased equipment. Although the cost of this service will usually be factored into your rental payments, you’ll at least avoid the problems of having to find qualified repair persons and of being burdened with unplanned repair costs. Furthermore, a responsive lessor who is familiar with the equipment being leased can significantly reduce your equipment’s downtime when repairs are necessary. Current deductibility of rent. Assuming that the IRS doesn’t recharacterize your lease as a purchase for tax purposes, leasing provides a potential tax advantage in that your lease or rental payments are fully deductible if you use the leased asset in your business. In considering whether leasing will provide an actual tax advantage, however, you need to weigh the corresponding disadvantage of being denied any depreciation deductions with respect to the leased property. Some additional considerations for leasing equipment include: Sales/Use Tax Deferral. The purchase of equipment may require the payment of sales tax at the time of purchase. In most cases with equipment leasing sales/use tax is paid over time as the equipment is used resulting in a potentially significant cash savings the first year of the lease. Preserving Lines of Credit. A lease preserves bank lines of credit for use as working capital, meeting fluctuating sales or seasonal sales cycles or emergencies. Inflation Hedge: Cash outlays are deferred with equipment leasing as compared to a purchase. Inflation lessens the cost of future lease payments because the payments are made with cheaper dollars which reduces the cost of financing in real dollars. Equipment Disposal: At the end of a lease, equipment can be returned to the leasing company and the cost of disposal or recycling is avoided. Leasing is an alternative to purchasing equipment and has many advantages. It is recommended that a company consult with their accountant and tax advisor to understand the financial impacts of leasing and have a lawyer review the leasing contract to ensure the terms and conditions meet the company’s needs.

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