preserves your line of credit for other expenditures;

has a low upfront cost when compared to a typical purchase loan down payment; 

simplifies accounting because lease payments can generally be treated as monthly operating expenses.  You can save time by avoiding complicated depreciation schedules;

has tax advantages because lease payments are usually treated as operating expenses and can lower taxes.  In contrast, a purchase would be made with after-tax dollars; and 

has a fixed monthly cost unlike many business lines of credit with variable rates.