Just imagine your cherry helicopter being on the receiving end of a significant rotor/engine overspeed..which is not unusual in the flight school training environment. Hope to God they confess and your first indication isn't engine failure. IF it's reported and even IF the school can cover the significant cost of inspection/repairs your still left with that nice sweet black mark in your aircraft logbook.
This can be done but it's a minefield, and IMHO the profits are slim and IRS is in the habit of looking down on losses associated with leasebacks.