Energy Saver Sdn Bhd (ESSB) has been operating for 20 years since year 2003 and has paid up share capital of RM25,000,000. The company's main activities are supplying electricity power to local industries on the East Coast of Malaysia. Recently, the company has secured a contract from Powerex Sdn Bhd (PSB) to be a vendor for electric car charging ports for all of Powerex's stations. ESSB has come out with the projection of huge capital investment for the contract. Though the contract is profitable, due to the huge capital investment at the beginning of the contract, the Board of Directors (BOD) worries about the cash flow of the company to cover the operational expenses, tax and etc. As this new venture is considered promoted activities by the Malaysian Investment Development Activities (MIDA), the BOD inquires the management of ESSB to suggest any investment incentives available i.e. Investment Tax Allowance, Pioneer Status, Reinvestment Allowance, Green Investment Tax Allowance and etc. Besides the decision to spend huge capital investment for the project, the BOD is also considering leasing the plant and machineries to produce the EV charging ports. While screening the potential lessors, some business partners are expressing their interest to lease