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 Oregon, as in many states, express warranties by a lessor in lease transactions are created through specific actions and statements regarding the goods being leased. These warranties arise when the lessor makes an affirmation of fact or promise about the goods that becomes part of the transaction's basis, describes the goods in a way that is integral to the agreement, or provides a sample or model that the leased goods are expected to match. The creation of an express warranty does not require the use of formal words like 'warrant' or 'guarantee,' nor does the lessor need to have an explicit intention to create a warranty. However, statements by the lessor that merely reflect their opinion or are considered puffery, such as comments on the value of the goods, do not constitute an express warranty. These principles are designed to protect lessees by ensuring that the goods they lease meet the standards and expectations set forth at the time of the lease agreement.