[Code of Federal Regulations] [Title 49, Volume 6] [Revised as of October 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR639.17] [Page 55] TITLE 49--TRANSPORTATION TRANSPORTATION PART 639--CAPITAL LEASES--Table of Contents Subpart B--Requirements Sec. 639.17 Eligible lease costs. (a) All costs directly attributable to making a capital asset available to the lessee are eligible for capital assistance, including, but not limited to-- (1) Finance charges, including interest; (2) Ancillary costs such as delivery and installation charges; and (3) Maintenance costs. (b) Any asset leased under this part must be eligible for capital assistance under a traditional purchase or construction grant. [61 FR 25090, May 17, 1996]