Terminal Rental Adjustment Clause leases, or TRAC leases, are one of the most popular options for heavy equipment financing because they typically offer the lowest possible rates and payments. With a TRAC lease, the purchase amount at the end of the term is established up front. A lower monthly payment means more cash available for business operations. Your business will hold the depreciation benefits on the equipment, and tax savings are passed along through lower payments. TRAC lease payments are typically tax deductible, but you should check with your tax advisor to be sure.