U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
(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 6, section 060206.
(c) Use procurement funds for capital leases, as these are essentially installment purchases of property.
