Financial planning for investing in private trucking involves carefully calculating the costs and benefits of acquiring new equipment. Methods like investment leasing can be used for financing, but tax and legal considerations are important. To justify the investment, the return on investment must equal or exceed the initial cost. A detailed plan for investment over several years, created by senior officials and line managers, helps allocate financial resources effectively. Different financial factors like earnings estimates, capital use options, leasing versus owning, tax benefits, and cash flow effects must be considered. Methods like payback time and discounted cash flow help determine the profitability of the investment. Leasing as an alternative to buying is also discussed.