Any implementations of CRM leasing in manufacturing company

Hello All,
I know that CRM leasing is only used with typical leasing company, but wanted to check with you guys if there was any implementation done for manufacturing company for CRM leasing who does leasing on its own with single legal entity, how is accounting and delivery is effected.
or are there any restrictions in implementing CRM leasing with OEMS?
any help here is highly appreciated.
Thanks

Additional question, In case of Operating Lease why do we split Repayment amount during Term period of the contract, in this case the lessee is not buying the Asset right, he will return the Asset to the Lessor anyways.

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