FAS 13: An agreement conveying the right to use property, plant, or equipment (land or depreciable assets or both) usually for a stated period of time. Contracts for services and licensing agreements for intangible property are specifically excluded.
ASC 842/IFRS 16: A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.