Exhibit C - Rentals vs Leases

**Is vendor/lessor a UW Department?**
YES	Use the following SFS Codes: 2300; Rental of Land 2330; Rental of DP Equip 2360; Rental of Other Equip
NO	Term one year or less OR total payments related to agreement $5,000 or less?
	YES	Go to Exhibit C1 - Rentals vs Leases
	NO	Go to Exhibit C2 - Rentals vs Leases

**Rental of Space?**
YES	Is payment being made to Individual, Sole Proprietor, or Partnership?
	YES	Use SFS Code 2320; Rental of Space (Include SS#/EIN)
	NO	Use SFS Code 2320; Rental of Space
NO	Use the following SFS Codes: 2300; Rental of Land 2340; Rental of Vehicles-Dealership 2350; Rental of Aircraft 2360; Rental of Other Equip from Individuals, Sole Prop, Partners (Include SS#/EIN)

**Is one or more of the following criteria met?**
Lease transfers ownership to UW Lease contains bargain purchase option Lease term > or = 90% of the value of the asset
YES	Use the following SFS Codes: 4625; Computer Equip-Cap Lease 4635; Software-Capital Lease 4655; Automobiles-Capital Lease 4665; Trucks & Other-Capital Lease 4605; Equipment-Capital Lease 4485; Land-Capital Lease 4525; Bldg & Fixtures-Cap Lease
NO	Lease of space?
	YES	Use SFS Code: 2325; Lease of Space (include SS#/FEIN); Individuals, Sole Proprietors, Partners
	NO	Use the following SFS Codes: 2305; Lease of Land 2335; Lease of DP Equip 2345; Lease of Vehicle-Dealership 2355; Lease of Aircraft 2370; Lease of Equipment from Sole Propietors, Partners, Individuals

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