>>WRONG!!
>>
>>We replace PCs every three years. Period. The PC may be working just fine and not in need of any upgrades of hardware or software. So much for your blanket "NONE" statement.
>
>Not if they're leased.

Well, it so happens that in the US, ANY company can get hardware every three years...and it is affordable. Under US accounting regulations, computer hardware, AND custom software can be amortized over three years. It doesn't matter if they are leased or bought. Three years is the rule.