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A 6-year finance lease entered into on December 31, 20X5 specified equal minimum annual lease payments due on December 31 of each year. The first

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A 6-year finance lease entered into on December 31, 20X5 specified equal minimum annual lease payments due on December 31 of each year. The first minimum annual lease payment, paid on December 31,20X5, consists of which of the following

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