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A Reference for the Laws and Rules of the Congressional Budget Process

§022c. (GAO) Capital Lease

GAO Glossary of Terms and Definitions (September 2005)

Capital Lease

A lease other than a lease-purchase that transfers substantially all the benefits and risks of ownership to the lessee and does not meet the criteria of an operating lease. (See also Operating Lease.)

[Pages 27]

 

 

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