As a young man, I started out washing aircraft, and eventually I started an aircraft finders business, where I brokered aircraft. Occasionally, we would sell aircraft to people who would lease them back to the flight school, and use them as a business tax right off, only so they could afford an airplane. Most of these people never made much if any money on the aircraft they bought for leaseback, but at least they were able to buy an airplane, and afforded it due to the tax savings.