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Financial Reporting Division

A lease is an agreement conveying the right to use an asset (typically property, plant, or equipment) usually for a stated period of time.  Typical leases that NOAA has include leases of land, buildings, copiers, vehicles, software (licenses), and supercomputers.

To assist in properly budgeting and accounting for leases, a lease determination worksheet is required to be completed for every lease NOAA enters into except gratuitous leases or “no cost” leases.

For leases of real property, please contact the Real Property Management Division or visit https://sites.google.com/a/noaa.gov/ocao/rpmd/policy-bulletins,

• NOAA Personal Property Lease Determination Worksheet (LDW)
• NOAA Personal Property Handbook