the rules for tax purposes are different than what they are for accounting purposes. so a lease may be a capital lease under one set of rules but an operating lease under the other. it may also be possible that the lease is capital under both sets of rules but the capitalized amount may be different.
here is a discussion of bot
https://www.thebalancesmb.com/capital-leases-versus-operating-leases-398034#:~:text=For%20tax%20purp...
