[Code of Federal Regulations] [Title 49, Volume 7] [Revised as of October 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR639.21] [Page 57-58] TITLE 49--TRANSPORTATION CHAPTER VI--FEDERAL TRANSIT ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PART 639_CAPITAL LEASES--Table of Contents Subpart C_Cost-Effectiveness Sec. 639.21 Determination of cost-effectiveness. (a) To qualify a lease for capital assistance, a recipient must-- (1) Make a written comparison of the cost of leasing the asset with the cost of purchasing or constructing it; and (2) Certify to FTA before entering into the lease or before receiving a capital grant for the asset, whichever is later, that obtaining the asset by lease is more cost-effective than purchase or construction of such asset. [[Page 58]] (b) For purposes of this part, obtaining the asset by lease is more cost-effective than purchase or construction when the lease cost calculated under Sec. 639.25 of this part is less than the purchase cost calculated under Sec. 639.23 of this part. (c) If a recipient is unable to perform the prescribed cost- effectiveness comparison as described in this subpart, it may ask FTA to approve an alternate form of cost-effectiveness evaluation.