CA Educ Code Section 17450

Any school district or any county superintendent of schools may, as lessee, enter into a lease or lease-purchase agreement for equipment or service systems with any persons, firm, corporation or public agency. As used in this article “equipment” includes all of the following:

(1)

Schoolbuses.

(2)

Other motor vehicles.

(3)

Test materials, educational films, and audiovisual materials.

(4)

All other items defined as equipment or service systems in the California School Accounting Manual.