Nevada Code § 482.109

Security interest defined
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Security
interest means an interest in a vehicle, including a mobile home whether or
not permanently attached to the land, reserved or created by agreement, which
secures payment or performance of an obligation. Security interest includes
the interest of a lessor under a lease intended as security. Whether a lease is
intended as security is to be determined by the facts of each case, but:
1. The inclusion of an option to purchase
does not of itself make the lease one intended for security; and
2. An agreement that upon compliance with
the terms of the lease the lessee shall become or has the option to become the
owner of the vehicle for no additional consideration does make the lease one
intended for security.

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