What opinion or additional meaningful response do you have on these two paragraphs? Please see below. No internet sources.

State and local governments usually have limits on long-term debt. Many governments reaching their legal debt limit do not have the funds available in the budget to pay for an expensive building or other infrastructure projects (Reck, p.178). Leasing usually requires a smaller down payment, and the lessee government generally acquires relatively low-interest rates, which makes a capital project more affordable.

A government may not be eager to categorize a lease as capital for the simple purpose of the downsides in the costs of ownership. If the government acquires a piece of equipment that's useful life is 15 years, if they capitalize, they would be responsible for the costs incurred after the acquisition and the costs for disposal later on. If you don't capitalize and recognize the long-term liability, the government isn't responsible for those costs incurred (maintenance and repairs) after the lease is up. That equipment can be replaced, and the government isn't strapped with obsolete equipment.