As a system complexity increases and technology innovation progresses rapidly, it tends to lease a system rather than own one. This paper deals with a decision-making model to determine the preventive maintenance strategy for leased equipment. Various maintenance options are presented and formulated via the non-homogeneous Poisson process. During the lease period, the preventive maintenance strategy that minimizes the total cost among the presented maintenance options is selected. A numerical example is provided to illustrate the proposed model.