Sales-Type Leases

Lessor Financial Reporting has a part called “Lessor’s Net Investment in Leased Equipment”. It consists of PV of MLPs and PV of unguaranteed residual value. Why is this part called investment? The lessor just sells/leases the equipment, he does not invest. I am really confused and I would appreciate an explanation… Thanks…

So if I buy a bulldozer so I am out $150,000 and the lease it to you so that you will pay me back 13%/year on my $150,000 plus pay for the depreciation of the bulldozer, does that represent an investing activity? Sounds like it to me.

When I think about 3 parties (seller of the bulldozer, lessor, and lessee) in the process, it seems like an investment to me now… Thank you.