Legal Definition
A capital lease is a legal agreement under which one party (the lessee) acquires the right to use, possess, or control a specific asset (such as machinery or real property) for a specified period, often involving an option to purchase or a defined term of use.
Plain-English Translation
Imagine a big piece of equipment, like a factory machine. A capital lease is a legal deal where one person gets the right to use that machine for a set time, and they might have the option to buy it later, instead of just renting it forever.