medium · Investment Banking

If a company decides to purchase an asset using 100% debt rather than leasing it via an operating lease, which of the following is true about its Income Statement?

  1. There is no impact on the Income Statement; only the Cash Flow and Balance Sheets change.
  2. Operating Income (EBIT) will be higher because interest is excluded from EBIT, while rent is included.
  3. Net Income will be higher in the first year because the asset's depreciation is a non-cash charge.
  4. EBITDA will be lower because the company must now recognize depreciation on the new asset.

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