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 1. Effective rate times balance 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 Initial direct costs 6. 7. Rent revenue 8. Purchase option 9. Leasehold improvements 10. Cash expected to satisfy residual value guarantee 11. Payments expensed by the lessee 12. Deducted in lessor's computation of lease payments 13. Title transfers to lessee 14. Contingent rentals List B a. PV of purchase option exercise price 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 k. I. Control passed to lessee Lessee's lease payments m. Might shorten lease term n. Sales-type lease selling expense