New financial tools are offered to the semiconductor manufacturers and can help maximise the lifecycle profitability of semiconductor equipment. But everybody's business situation is unique; does your leasing company offer you an equipment control and ownership structure unique to your business needs and situation? In this paper we will take a look at different kinds of leasing options, important facts you need to evaluate before entering a leasing deal and why "flexibility" is the key issue to look out for when coming to an agreement.