Laws vary from state to state but state statutes often provide for the creation of express warranties by a lessor of goods in lease transactions—such as for office equipment, computers, telephone systems, heavy machinery, home furniture, motor vehicles, or electronics.

Express warranties by the lessor are generally created by:

• Any affirmation of fact or promise made by the lessor to the lessee that relates to the goods and becomes part of the basis of the bargain creates an express warranty that the goods will conform to the affirmation or promise.

• Any description of the goods which is made part of the basis of the bargain creates an express warranty that the goods will conform to the description.

• Any sample or model that is made part of the basis of the bargain creates an express warranty that the whole of the goods will conform to the sample or model.

It is generally not necessary to the creation of an express warranty that the lessor use formal words, such as warrant or guarantee, or that the lessor have a specific intention to make a warranty—but an affirmation merely of the value of the goods or a statement purporting to be merely the lessor's opinion or recommendation of the goods does not create a warranty.

In North Carolina, express warranties by a lessor in lease transactions are recognized and can be created without the need for formal words like 'warrant' or 'guarantee.' An express warranty is established when the lessor makes an affirmation of fact or promise about the goods that becomes part of the bargain, describes the goods in a way that becomes part of the bargain, or provides a sample or model that becomes part of the bargain. These express warranties assure the lessee that the goods will conform to the affirmations, descriptions, or samples/models provided. However, statements by the lessor that merely reflect their opinion or are considered a recommendation do not constitute an express warranty. These provisions are in line with the Uniform Commercial Code (UCC), which North Carolina has adopted, and they help protect lessees by ensuring that leased goods meet certain specified criteria and standards.