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Leasing (key terms (lease payment (fixed payment - lease incentives,…

- - - - conveys the right to use an asset, the underlying asset
  - - - provided by lessor to a lessee
  - - - causes the aggregate present value
        
        lease payment
        
        unguaranteed residual value
      - equal to the sum of
        
        fair value of the underlying asset
        
        any initial direct cost
- - - - lessee can benefit
      - and not highly dependent on / interrelated with another assets