If the company is the lessee and not the lessor, then the answer is no. The automobile remains the property of the lessor whilst it is being leased out, and is included in the capital assets of the lessor.
The lessee has no claims on the automobile being leased to them.
Mark
It occurs to me that this is one of those things that I should just somehow know inherently but, alas, I do not...Can a leased automobile be carried as an asset (assuming, of course, that the company is the lessee)?
Short and sweet.
thanks,
-jason

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