48 CFR § 207.471 - 207.471 Funding requirements.

---
identifier: "/us/cfr/t48/s207.471"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 207.471 - 207.471   Funding requirements."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "207.471"
section_name: "207.471   Funding requirements."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "B"
subchapter_name: "ACQUISITION PLANNING"
part_number: "207"
part_name: "ACQUISITION PLANNING"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36305, July 31, 1991, unless otherwise noted."
cfr_part: "207"
---


# 207.471 207.471   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.

[64 FR 31732, June 14, 1999, as amended at 66 FR 55121, Nov. 1, 2001; 71 FR 53045, Sept. 8, 2006; 76 FR 76319, Dec. 7, 2011]