[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: 49CFR639.19] [Page 55] TITLE 49--TRANSPORTATION TRANSPORTATION PART 639--CAPITAL LEASES--Table of Contents Subpart B--Requirements Sec. 639.19 Other Federal requirements. (a) A recipient of capital assistance for a capital lease is subject to the same statutory and administrative requirements as a recipient who purchases or constructs a capital asset. (b) A lessor of a capital lease is subject to the same statutory and administrative requirements as a direct seller of the same capital asset would be when the lessor-- (1) Purchases or constructs a capital asset in contemplation of leasing it to a recipient; or (2) Modifies an existing capital asset in contemplation of leasing it to a recipient.