Utility to accept donations of specialized equipment can be leased to me?

Can. Of course, institutions can rent equipment, some large-scale equipment, high investment value, institutions do not have the funds to invest in the purchase, but had to use, they have to rent equipment, equipment rental fees can be included in the office expenses, can also be included in other expenditures, rental equipment to report to the higher authorities, to apply for financial allocations, complete formalities, and included in the scope of the financial budget.