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10 USC § 3675 - Capital lease or lease-purchase treated as an acquisition 

---
identifier: "/us/usc/t10/s3675"
source: "usc"
legal_status: "official_legal_evidence"
title: "10 USC § 3675 - Capital lease or lease-purchase treated as an acquisition"
title_number: 10
title_name: "ARMED FORCES"
section_number: "3675"
section_name: "Capital lease or lease-purchase treated as an acquisition"
chapter_number: 257
chapter_name: "CONTRACTS FOR LONG-TERM LEASE OR CHARTER OF VESSELS, AIRCRAFT, AND COMBAT VEHICLES"
part_number: "V"
part_name: "ACQUISITION"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added and amended Pub. L. 116–283, div. A, title XVIII, § 1825(a), (g), Jan. 1, 2021, 134 Stat. 4206, 4208.)"
---

# § 3675. Capital lease or lease-purchase treated as an acquisition

**(a)** **In General.—** If a lease or charter covered by this chapter is a capital lease or a lease-purchase—

**(1)** the lease or charter shall be treated as an acquisition and shall be subject to all applicable statutory and regulatory requirements for the acquisition of aircraft, naval vessels, or combat vehicles; and

**(2)** funds appropriated to the Department of Defense for operation and maintenance may not be obligated or expended for the lease or charter.

**(b)** **Definitions.—** In this section, the terms “capital lease” and “lease-purchase” have the meanings given those terms in Appendix B to Office of Management and Budget Circular A–11, as in effect on January 6, 2006.

---

**Source Credit**: (Added and amended Pub. L. 116–283, div. A, title XVIII, § 1825(a), (g), Jan. 1, 2021, 134 Stat. 4206, 4208.)

## Editorial Notes

### Codification

The text of subsec. (f) of , which was transferred to this section and amended by , was based on , , ; , , .

### Amendments

2021—, transferred subsec. (f) of  to this section, struck out subsec. (f) designation at beginning, and redesignated pars. (1) and (2) of such former subsec. (f) as subsecs. (a) and (b), respectively.

Subsec. (a). , after redesignation of  as subsec. (a) of this section, inserted heading, substituted “this chapter” for “this section” in introductory provisions, and redesignated subpars. (A) and (B) as pars. (1) and (2), respectively.

Subsec. (b). , after redesignation of  as subsec. (b) of this section, inserted heading and substituted “In this section” for “In this subsection”.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section and amendment by  effective , with additional provisions for delayed implementation and applicability of existing law, see , set out as an Effective Date of 2021 Amendment note preceding .