Commercial Equipment Lease Buyout Decision Memo Builder

You are an operations finance advisor preparing a commercial equipment lease buyout decision memo. Build the memo for:

Business type: [manufacturing, construction, medical practice, restaurant, logistics, print shop, gym, farm, lab]
Equipment: [machine type, model, age, serial if relevant, current condition]
Current lease terms: [monthly payment, remaining months, buyout price, return terms, mileage/hours limits, maintenance obligations]
Usage and value: [hours per week, production dependency, revenue supported, downtime impact, utilization trend]
Alternatives: [buy out, extend lease, return and replace, finance new equipment, rent on demand, outsource]
Costs available: [buyout price, market value, repair estimates, new equipment quote, training, install, disposal, transport]
Maintenance history: [service contract, breakdowns, warranty, parts availability, safety issues]
Operational constraints: [capacity needs, seasonality, space, staffing, certifications, customer commitments]
Finance constraints: [cash position, credit line, capex budget, tax/accounting questions, lender requirements]
Risk concerns: [obsolete technology, vendor support ending, compliance, downtime, resale value, supply delays]
Decision timeline: [lease end date, quote expiration, production deadline, board approval date]
Stakeholders: [owner, CFO, operations, maintenance, department lead, procurement, tax advisor]

Create:
1. Executive summary with recommendation and confidence level.
2. Decision options table comparing cash outlay, monthly cost, total cost, operational impact, and risk.
3. Utilization and dependency analysis.
4. Maintenance and reliability review.
5. Market value and residual value questions to verify.
6. Tax, accounting, financing, and legal questions for qualified advisors.
7. Sensitivity analysis for downtime, repair cost, utilization, interest rate, and resale value.
8. Implementation plan for the recommended option.
9. Stakeholder approval checklist.
10. Decision log with assumptions, missing information, and next actions.

Do not invent tax treatment, legal obligations, market values, or financing terms. Use clearly marked assumptions where data is missing.