1. HPE Financial Services, "A practical guide to IT investment," Page 4, "Finance lease." This document states, "A finance lease is a way to acquire the IT you need and spread the payments over time... At the end of the lease term, you own the equipment." This directly supports the choice of a capital/finance lease for achieving ownership through spread payments.
2. HPE Financial Services, "IT investment strategies that drive business forward," Page 5, "Leasing." The guide contrasts an operating lease (where assets are returned) with a finance lease, which is described as a path to ownership. It notes that leasing "can convert a large capital expenditure into a more manageable operating expense," aligning with the company's budget requirement.
3. Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management (15th ed.). Cengage Learning. Chapter 18, "Leasing," distinguishes between operating leases and financial (capital) leases. It specifies that financial leases are long-term, fully amortized, and often include an option to purchase the asset at a low price, making them functionally equivalent to a purchase financed with a loan. This academic source confirms the financial principles behind the correct answer.