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Capital Leasing

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FY 2021 Annual Report on Leasing Arrangements

This report provides a detailed description of capital leasing arrangements activities and an evaluation of the capital leasing program through Fiscal Year 2021, based on the data and reports submitted to FTA.

2017 Annual Report on Leasing Arrangements (Report 0115)

This report provides a detailed description of capital leasing arrangements activities and an evaluation of the capital leasing program, including data that grantees are required to submit to FTA regarding the overall costs and benefits of leasing rolling stock and a comparison of...

Report to Congress on Leasing Arrangements (Report 0110)

In this report to Congress, FTA details the inventory of rolling stock and related equipment under grantee lease agreements and leasing program activities as well as evaluates the leasing arrangements program including grantee data, benefit-cost analysis, and comparison of expected short- and...

Capital Leasing

Capital leasing is a contractual agreement in which a grantee acquires the right to use a capital asset for a specified period of time without obtaining full ownership, in exchange for a periodic payment regardless of the tax status of the transaction. A capital lease is an eligible...