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U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 12Chapter VIIPart 714 - PART 714—LEASING
§ 714.1 - What does this part cover?
§ 714.2 - What are the permissible leasing arrangements?
§ 714.3 - Must you own the leased property in an indirect leasing arrangement?
§ 714.4 - What are the lease requirements?
§ 714.5 - What is required if you rely on an estimated residual value greater than 25% of the original cost of the leased property?
§ 714.6 - Are you required to retain salvage powers over the leased property?
§ 714.7 - What are the insurance requirements applicable to leasing?
§ 714.8 - Are the early payment provisions, or interest rate provisions, applicable in leasing arrangements?
§ 714.9 - [Reserved]
§ 714.10 - What other laws must you comply with when engaged in leasing?
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