Lease Accounting and Asset Finance Blog | Quadrent

How leasing gives CFOs a clearer line of sight to tech ROI

Written by Amit Jamnadas | Jan 15, 2026 10:25:52 PM

ADAPT’s research shows that 80% of CFOs struggle to measure the value of technology investments, highlighting a critical challenge for finance leaders. Too often, technology spend and performance data sit in different places. When technology is purchased outright, visibility is fragmented, assets sit on the balance sheet, costs are locked in upfront, and value is assessed long after decisions are made. 

Leasing changes that dynamic. 

By structuring technology as an ongoing financial commitment rather than a sunk cost, leasing creates a continuous feedback loop between spend, usage, and outcomes, giving CFOs a clearer line of sight to ROI. 

At Quadrent, we see this shift firsthand. Leasing turns technology investment into something finance teams can actively manage, not just account for.

What a “continuous feedback loop” looks like in practice

When technology is leased, spend doesn’t disappear into a single upfront purchase. Instead, it becomes an ongoing commitment that can be reviewed, challenged, and adjusted over time. 

For example, a company leases laptops on a three-year term: 

  • Spend: Finance has predictable, transparent monthly costs per device
  • Usage: Over time, some teams under-utilise devices, while others push them to performance limits
  • Outcome: At renewal, CFOs reduce device volumes in low-use teams and upgrade only where productivity gains justify the cost

Rather than assuming ROI, the business actively reallocates capital based on evidence.


Keeping track of tech ROI helps your business justify where investments are made in the future to effectively enhance productivity.

Turning technology into a performance-driven investment

With outright purchase models, ROI is often assessed retrospectively, if at all. Leasing introduces natural financial checkpoints throughout the technology lifecycle: 

  • Regular payments keep costs visible and reviewable
  • Renewal and refresh points prompt performance evaluation
  • Upgrade decisions are tied to outcomes, not asset age

This transforms technology from a static asset into a performance-driven investment, where capital follows value.

Aligning finance, IT, and procurement decisions

One of the biggest barriers to tracking tech ROI is misalignment between finance, IT, and procurement. Leasing provides a single commercial structure that connects all three. 

This enables CFOs to: 

  • Attribute technology costs to specific teams, projects, or outcomes
  • Compare spend against productivity and business performance
  • Make portfolio-level decisions about where capital is best deployed

ROI tracking becomes proactive. The question shifts from “Did this investment pay off?” to “Is this still the best use of capital?”.

Why this matters for CFOs

Leasing isn’t just a funding choice - it’s a financial governance model. Done well, leasing helps CFOs: 

  • Maintain ongoing control over technology spend
  • Redirect capital away from underperforming assets
  • Support transformation without sacrificing financial discipline

As CFOs take on greater accountability for enterprise performance, leasing provides the flexibility and structure needed to ensure technology investment continues to deliver measurable value.