If you have a business with a tax ID that has been established for more than 2 years apple financial will lease you hardware. At the conclusion of the lease there are 3 choices:
1) purchase the leased items at market value from the financier.
2) purchase the equipment for $1 (the "$1 buy out option")
3) return the equipment and lease new equipment.
The minimum lease amount is $5000.
It's not available for individual purchases and software cannot account for more than 30% of the total dollar amount of the lease.