Majha Capital Team
Commercial Truck & Equipment Finance Specialists  ·  majhacapital.com

What Is an Equipment Loan?

You have been behind the wheel for years. Maybe you are finally ready to go out on your own as an owner-operator. Or maybe you already have your authority and you are looking at upgrading your rig. Either way, you need to know the difference between a loan and a lease before you sign anything.

At Majha Capital, we finance trucks, trailers, and commercial equipment every day. We have seen owners get this decision right and we have seen it go sideways. This guide breaks down both options in plain language so you can make the call that actually fits your business.

A commercial truck loan, also called equipment financing or an Equipment Finance Agreement, means you borrow money to buy the truck outright. A lender provides the cash, you pay the vendor, and you own the truck from day one. The lender typically holds the title until your final payment clears.

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Loan at a Glance
You borrow → you own (with lender as lienholder)
  • Down payment of 10 to 20% of the truck's purchase price
  • Term of 36 to 84 months (3 to 7 years)
  • Interest rates generally 6% to 35% and up, depending on credit and lender
  • At end of term: you own the truck free and clear, no further payments
  • Every dollar paid builds equity in your asset

Same idea as a home mortgage. You pay it off over time and at the end it is yours. Sell it, trade it in, or keep running it payment-free. Nobody can take it from you.

Credit Score RangeTypical APRWhat Lenders SeeApproval Odds
720+6% to 12%Excellent, top-tier borrowerVery High
670 to 71910% to 18%Good, standard commercialHigh
620 to 66915% to 25%Fair, higher risk tierModerate
580 to 61922% to 35%Poor, hard money lendersLow to Mod
Below 58035%+Very poor, few optionsVery Low
Loan TermMonthly PaymentTotal Interest PaidBest For
36 months (3 yr)HighestLowestPay it off fast and save on interest
48 months (4 yr)Moderate to highLowBalance of payment and interest
60 months (5 yr)ModerateModerateMost common for semis
72 months (6 yr)LowerHigherCash flow management
84 months (7 yr)LowestHighestMax cash preservation

Example based on a $135,000 loan at 9% APR. A 60-month term is the industry sweet spot for most owner-operators.

Lender TypeBest Credit RangeSpeedNotes
Banks & Credit Unions680+Slower (1 to 2 weeks)Best rates, need strong history
Equipment Finance Companies620+Fast (2 to 5 days)Specialize in trucks, flexible
Captive Financing (OEM)640+Fast (at dealership)Often promos for new trucks
Online/Alt Lenders580+Very fast (1 to 2 days)Higher rates, easier approval
SBA 7(a) Loans650+Slowest (weeks)Long terms, low rates, lots of paperwork

What Is an Equipment Lease?

In a lease, the leasing company owns the truck. They are letting you use it in exchange for monthly payments. You are paying for the truck's use, not its full ownership.

Applies beyond trucks: Everything in this guide applies equally to trailer financing and most other commercial equipment, from refrigerated trailers to construction equipment. The loan vs. lease decision is the same regardless of what you are financing.
Signing truck finance papers at dealership
Signing either agreement, loan or lease, commits you to years of payments. Understand the structure before you put pen to paper.

Leases come in several flavors, each with different end-of-term options and tax treatments:

TRAC Lease
Terminal Rental Adjustment Clause. Most common for commercial trucks. You set a residual value upfront. At end of term you can buy the truck at that value, return it, or share in any gain if the market value is higher.
Most Common
FMV Lease
Fair Market Value. At lease end you can buy the truck at whatever it is worth in the market, return it, or walk away entirely. Maximum flexibility, lowest equity potential.
Most Flexible
$1 Buyout Lease
Structured like a loan. You pay over the full term and buy the truck for just $1 at the end. Treated similarly to ownership for tax and legal purposes.
Closest to Ownership
Key distinction: A $1 buyout lease is tax-treated more like an Equipment Finance Agreement (loan) than a true operating lease. You can depreciate the asset and it appears on your balance sheet. A TRAC or FMV lease keeps the truck off your balance sheet, and you deduct payments as operating expenses.
Lease TypeOwn at End?Monthly PaymentTax TreatmentBest For
TRAC LeaseOptionalLowestFull payment deductibleFleets, uncertain future
FMV LeaseOptional/FMVLowFull payment deductibleUpgrading every 3 to 4 yrs
$1 BuyoutYes, just $1HigherDepreciation + interestPlan to own, lower credit
ComponentTypical ValueNotes
Upfront payment1 to 2 months rent + depositLower than loan down payment
Term24 to 60 monthsShorter terms more common vs. loans
Residual value15 to 40% of truck valueSet at signing, determines monthly payment
Mileage limitOften 100k to 150k/yrOverage fees apply per mile
MaintenanceOften includedReduces surprise repair bills
End-of-term optionsBuy / Return / RenewTRAC also allows gain sharing

Side-by-Side Comparison

Here is every major factor laid out in one place. Hover or tap any row for more detail.

Factor Loan (Buy) Lease
Who owns the truck?You do (lender holds title until paid)Leasing company
Down payment10 to 20% of purchase priceOften just first month + deposit
Monthly paymentHigher (paying full value)Often lower (paying depreciation only)
Mileage limitsNone, drive as much as you wantOften restricted, fees if exceeded
CustomizationFull freedom, it's your truckLimited, lessor's rules apply
End of termOwn the truck free and clearReturn, buy at residual, or renew
Building equityYes, every payment builds ownershipNo equity unless you buy at end
Tax deductionDepreciation + loan interestFull lease payment as operating expense
MaintenanceYour responsibilityOften included in lease packages
Early exitSell or trade truckExpensive, termination fees apply
Credit neededGenerally 670+ preferredMore accessible with imperfect credit
Balance sheetAsset + liability (both sides)Off-balance-sheet (TRAC/FMV leases)

At a Glance: Which Option Wins Each Factor?

Ownership/Equity
Loan wins
Lower Monthly Cost
Lease wins
Tax Deductions
Loan wins
Flexibility / Exit
Lease wins
Miles Freedom
Loan wins
Easy Qualification
Lease wins
Long-Term Value
Loan wins

Chart shows relative advantage per category, not a universal score. Your situation determines the real winner.


The Money Question: Which One Costs More?

Most drivers get tripped up here. A lease looks cheaper because the monthly payment is lower. But lower monthly payments don't always equal a better deal over time.

"Over many years, the total you pay through leases can easily exceed what you would have spent buying the same truck. The payments never stop and you walk away with nothing."

With a loan, you pay more each month but you are building an asset. Once paid, it is yours, no more payments. With a lease, you may pay less monthly, but you are always making a payment as long as you lease, and you never accumulate the asset's value.

Real-Numbers Example: $150,000 Truck

60-month comparison: loan vs. TRAC lease

Scenario: New semi-truck, purchase price $150,000. Loan: 10% down, 60 months at 6% APR. Lease: TRAC lease, 30% residual, 60 months at comparable rate.
Equipment Loan
Purchase price$150,000
Down payment (10%)$15,000
Amount financed$135,000
Monthly payment~$2,610
Total paid (60 mo)$156,600
Truck worth at end~$55,000 to $70,000
True net cost~$86,600 to $101,600
TRAC Lease
Residual (30%)$45,000
Upfront costs~$4,000 to $6,000
Amount "financed"$105,000
Monthly payment~$1,900 to $2,100
Total paid (60 mo)~$118,000
Truck value at end$0 (returned)
True net cost~$118,000
✦ After 5 years, the loan driver owns a truck worth $55,000 to $70,000. The lease driver owns nothing and starts another round of payments immediately. The loan builds $55k or more in real asset value.

What Happens When You Run High Miles?

Lease agreements typically include mileage caps, often 100,000 to 150,000 miles per year. Long-haul drivers who run 150,000 or more miles annually face painful per-mile overage fees that can wipe out any savings from the lower monthly payment.

Annual MilesLoan ImpactLease ImpactRecommendation
Under 80,000No impactWithin typical limitsEither works
80,000 to 120,000No impactNear limits, check termsCheck lease terms
120,000 to 150,000No impactLikely at or over limitLean Loan
150,000+No impactSignificant overage feesLoan recommended

What About Taxes?

This is where loans can have a real edge, especially under current law. When you buy a truck with a loan, you can use Section 179 to deduct the full purchase price in the year you put the truck in service.

2025 to 2026 Bonus: Under the One Big Beautiful Bill Act signed in 2025, the Section 179 limit was raised to $2.5 million and 100% bonus depreciation was restored. Buy a $350,000 truck in 2025 or 2026 and you could write off the entire cost in Year 1, saving roughly $73,500 in taxes at a 21% effective rate.
Tax StrategyAvailable with Loan?Available with Lease?Year 1 Impact (on $200k truck)
Section 179 Deduction✅ Yes, full purchase price❌ No (you don't own it)Up to $42,000 saved at 21%
Bonus Depreciation (100%)✅ Yes, restored 2025❌ NoUp to $42,000 saved at 21%
Regular MACRS Depreciation✅ Yes (5 to 7 yr schedule)❌ No~$6,000 to $8,000/yr saved
Lease Payment Deduction❌ No lease payments✅ Full payment deductible~$5,000 to $6,000/yr saved
Loan Interest Deduction✅ Interest portion only❌ Not applicable~$2,000 to $4,000/yr (varies)
Truck Purchase PriceTax RateYear 1 DeductionEstimated Tax Savings (Year 1)
$100,00021%$100,000$21,000
$150,00021%$150,000$31,500
$250,00021%$250,000$52,500
$350,00021%$350,000$73,500
$500,00028%$500,000$140,000

Assumes truck is placed in service in Year 1 and business income is sufficient to absorb the deduction. Consult a CPA for your specific situation.

The case for lease deductions: With a true operating lease (TRAC or FMV), your entire monthly payment is deductible as a business operating expense. No depreciation schedules, no IRS form 4562, no tracking of asset basis. For drivers who want simplicity, this is appealing. The trade-off is you miss the large front-loaded deduction that bonus depreciation provides. Over a 5-year period, a loan with full bonus depreciation typically produces more total tax savings than deducting lease payments. The loan's deductions are heavily front-loaded while the lease provides steady, predictable deductions every year.

What Happens If Things Go Wrong?

Most drivers don't think about the downside until it's too late. Here is what happens in both cases when things don't go as planned.

Owner-operator reviewing paperwork and finances
Understanding the downside risk of your financing structure is as important as understanding the upside.
🏦 If You Default on a Loan
  • Lender has a security interest in the truck as collateral
  • They can repossess the truck if you default
  • Credit score takes a major hit
  • Any equity you've built may be recovered through sale
  • You may still owe a deficiency balance if truck sells for less than owed
📋 If You Miss Lease Payments
  • Lessor (owner) has strong right to recover the truck immediately
  • You lose the truck AND every payment you've made
  • "Hell or high water" clauses require payments no matter the truck's condition
  • Early termination can mean owing all remaining payments
  • Security deposit is lost
The "Hell or High Water" Clause: This language, found in most lease agreements, means you are legally required to keep making payments no matter what happens. Even if the truck breaks down, you get sued by a third party, or you have a dispute with the lessor, you must continue paying. This is one of the most important clauses to find and understand before signing any lease.

Early Exit Comparison

Early Exit ScenarioLoan OptionLease Option
Sell the truckYes, pay off loan and keep equityNo, you don't own it
Trade in for upgradeYes, equity applied to new dealPossible, but may owe early term fees
Business closesSell or repossess truck, settle balanceOwe all remaining payments plus fees
Can't make paymentsVoluntary repossession, negotiateLessor can recover truck and you owe balance
Truck totaledInsurance covers, may owe gapInsurance covers residual, "HoHW" still applies

Common Risk Questions


Which Is Better for You?

There is no single right answer. Everything depends on your credit, driving pattern, how long you plan to be in the game, and your financial goals. Use the information below as a starting point.

Get a Loan (Buy) If You…
  • Plan to own and run the same truck for 5+ years
  • Want to build equity and own an asset free and clear
  • Run high miles and don't want mileage restrictions
  • Want to customize your rig (paint, sleeper, specs)
  • Have decent credit (670 or better) and can handle a larger down payment
  • Want to take advantage of Section 179 or bonus depreciation
  • Value the ability to sell or trade in at any time
Get a Lease If You…
  • Are just starting out and need lower upfront costs
  • Want predictable payments and maintenance coverage
  • Like upgrading to newer equipment every 3 to 4 years
  • Have limited or imperfect credit history
  • Aren't sure yet how long you'll be an owner-operator
  • Run regional routes with predictable, lower annual mileage
  • Prefer simpler tax treatment (deduct payments as expense)

Quick Self-Assessment

Answer these four questions and see which way you lean:

1. How long do you plan to keep this truck?
2. How many miles do you run per year?
3. What's your credit situation?
4. What matters most to you?

Watch Before You Sign

The equipment finance industry funds nearly $1 trillion in business equipment every year. Professional lenders know these contracts inside and out. You need to know them too. The monthly payment is just one piece of a much bigger picture.

Contract ElementWhy It MattersRed Flag to Watch
Total payments over full termTrue cost of the dealTotal exceeds truck's market value by 50% or more
Mileage caps & overage feesLease-specific, major cost driverAnything over $0.15/mile is steep
Early termination clauseWhat you owe if you exit early"Remaining payments due immediately"
"Hell or high water" languagePayments due no matter what happensAny clause requiring payment regardless of truck condition
Maintenance responsibilityWho pays for repairsLease that says maintenance "included" but has exclusions list
Residual / buyout amountWhat you'll pay to own at endResidual set too high (no incentive to buy)
Insurance requirementsMinimum coverage you must carryForced comprehensive on aging truck
Default provisionsWhat triggers default & consequencesSingle missed payment = default clause
Personal guaranteeYour personal liabilityUnlimited personal guarantee on all obligations
Pro tip: Before signing anything, ask the lender or lessor for a complete amortization schedule (for loans) or a payment schedule with a total-cost-of-ownership summary (for leases). Any reputable finance company will give you this without hesitation.

Pre-Signing Checklist