DFARS 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 6, Section 060206. (c) Use procurement funds for capital leases, as these are essentially installment purchases of property.
Source: acquisition.gov — DFARS
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