207.471  Funding requirements.

(a)  Fund leases in accordance with DoD Financial Management Regulation (FMR) 7000.14-R, Volume 2A, Chapter 1.

(b)  DoD leases are either capital leases or operating leases. See FMR 7000.14-R, Volume 4, Chapter 7, Section 070207.

(c)  Use procurement funds for capital leases, as these are essentially installment purchases of property.