This guide covers commercial equipment leasing from structuring through end of term, organized around the two questions that decide most disputes: whether the transaction is a true lease, and whether the lessee accepted the equipment. It sets out the finance lease definition and the disclosure conditions that must be satisfied to obtain its protections, then the characterization test with its per se branch and its economic branch. Perfection follows, including the federal registries that displace state filing for aircraft, rail equipment, vessels, and titled vehicles. Later parts address warranty pass-through and acceptance, default remedies and stipulated loss value, bankruptcy treatment under assumption and rejection or as a secured claim, tax ownership, consumer lease disclosure, assignment and quiet enjoyment, casualty and insurance, and end-of-term mechanics.