Section 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