A biliary stricture is any blockage in the biliary tree, whether due to an obstruction within the ducts, damage of the bile duct walls, or deformities. A blocked bile duct will affect the outflow of bile from the liver and cause it to back up in the biliary tree (cholestasis).
Some companies prefer to use capital leases as the accelerated depreciation allows them to expense the assets (for tax purposes) more quickly up front instead of evenly over the life of the lease. There are also interest expense components of the lease payments they will be able to separately expense.
The non-tax lease passes the tax benefits of ownership to the lessee. While the Lessor is legally the owner, the lessee may claim the depreciation and interest deductions. At the end of the lease term, the IRS believes that the Lessee would be compelled to exercise their purchase option.