1c+1

Wowing features or and ting lease see reports the asset its balance sheet nyrnents are reported fuNy as rent expe nse of the proper- to the lessee by of the lease term me kase term is at least the rernaining Ofe of the prope rty Interst expense is ,lteaswed nd reported by the lessee Veciation of the leased asset is not egxyted by the lessee 4t the inception of the me lessee records an asset and liability reports a liabil- tyfo present value dad future paymen ts nticipated under the kase &greement Tekssorcontinues to tangible asset the lease its balance sheet eode if the