Any school district or any county superintendent of schools may, as lessee, enter into a lease or lease-purchase agreement for equipment or service systems with any persons, firm, corporation or public agency. As used in this article “equipment” includes all of the following:
(1) Schoolbuses.
(2) Other motor vehicles.
(3) Test materials, educational films, and audiovisual materials.
(4) All other items defined as equipment or service systems in the California School Accounting Manual.