Johnson Company is considering acquiring a new airplane. It has looked at two financing options. The first is to lease the airplane for 10 years with lease payments of $\$ 70,000$ each year. The second is to purchase the airplane, making a down payment of $\$ 250,000$ and annual payments of $\$ 40,000$ for 10 years. If the present value of the two financing options is the same, what other factors must be considered in deciding whether to purchase or to lease?