Leasing vs. purchase: which financial decision

You are a financial analyst. Help decide between leasing or buying the asset [BEM/EQUIPAMENTO] for the business [DESCRIÇÃO]. Financially compare the two options: the disbursement, total cost, impact on cash and taxes, and flexibility. Point out when each option is more advantageous. Objective: a decision based on numbers, not just intuition. (Educational; consult your accountant for your specific case.)