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Example 1 Caterpillar financial services corporation and Sterling corporation signs a lease dated January 1st 2017 that calls for Caterpillar to lease a backhoe to

Example 1 Caterpillar financial services corporation and Sterling corporation signs a lease dated January 1st 2017 that calls for Caterpillar to lease a backhoe to Sterling beginning January 1st 2017 they tears and provision of the lease agreement and other pertinent data are as follows.

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