Leasing may provide up to 100% financing of the artwork. Artwork can be acquired immediately. Working capital and credit lines remain free for other uses. Fixed rates for the full term. Simplified budgeting and accounting. Lease payments are tax-deductible. At the lease expiry, artwork is owned outright. Insurance for the artwork must be guaranteed by the lessor until lease expires.     Selected works of art are available on a rental basis. Rental Fee: 10% of the value of the artwork is billed every three months (one rental period), plus taxes. The fees for one rental period may be applied toward the purchase of the artwork. A consulting fee is charged for the selection, delivery, and installation of the rental pieces. The ownership of the artwork belongs to the artists until the artwork is paid for in full, or returned. Insurance for the artwork must be guaranteed by the rentor until the artwork is returned to the artist or paid for in full.