Abstract: A high grade investment vehicle, and associated method, for private investors to utilize the investment potential of government assets while simultaneously lowering the cost to the government for use of that asset and freeing cash equity for governmental use for services and/or debt retirement. A sales document transfers title of a governmental asset to a private entity in exchange for funds. The transfer of title converts the governmental asset into a private asset. A general obligation lease between the private entity and the governmental entity grants the governmental entity usage of at least a portion of the private asset in exchange for lease payments. The general obligation lease has the investment risk characteristics of a general obligation bond, but lease payments are less than the debt service on conventional government securities yielding the same amount of funds obtained through the sale of the governmental asset.