Listed below are several terms and phrases associated with leases. Pair each item from List A with the item from List B (by letter) that is most appropriately associated with it. 

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List A List B 1. Effective rate times balance a. PV of purchase option exercise price 2. Revenue recognition issues 3. Lease payments plus residual value 4. Periodic lease payments plus excess lessee- guaranteed residual value 5. PV of lease payments plus PV of residual value b. Lessor's net investment c. Lessor's gross investment d. Operating lease e. Depreciable assets f. Component of lease payments g. Nonlease payments h. Amortization longer than lease term i. Disclosure only j. Interest expense 6. Initial direct costs 7. Rent revenue 8. Purchase option 9. Leasehold improvements 10. Cash expected to satisfy residual value guarantee k. Control passed to lessee 11. Payments expensed by the lessee 12. Deducted in lessor's computation of lease I. Lessee's lease payments m. Might shorten lease term n. Sales-type lease selling expense payments 13. Title transfers to lessee 14. Contingent rentals