"Electronic filing" typically refers to the filing of tax returns with the Internal Revenue Service electronically as opposed to paper filing. The term electronic filing is also often used to refer to the filing of documents by a publicly held company with the Securities and Exchange Commission.
An "operating lease" is a lease that is not a capital or finance lease. An operating lease usually finances equipment for less than its useful life, and at the end of the lease term the lessee can return the equipment to the lessor without further obligation. The monthly payments under an operating lease can be fully tax deductible.