An ownership management process (32) is practiced with the aid of a computer system (18) having access to a database (38) which includes data describing any number of leases. The subject of a lease is a valuable item (10). A merchant (12) leases the item (10) for a lease term to a customer (14). Throughout the lease term, the customer (14) may return the item (10) and be relieved of any further obligation to make lease payments to the merchant (12). Moreover, the customer (14) may make voluntary contributions (74, 76) to a reserve credit account (70) that is associated with the lease. The merchant also makes matching contributions (78) to the customer's reserve credit account (70) at a predetermined contribution rate. The customer (14) may purchase the item (10) during the term of the lease for a price set forth in the lease using the customer's RCA funds, but has no obligation to do so. Alternatively, the customer (14) may purchase another item offered by the merchant (14) using the customer's RCA funds.