10 U.S.C. § 3675

(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 .