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For the lessee to account for a lease as a capital lease, the lease must meet: All four of the criteria specified by GAAP regarding

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For the lessee to account for a lease as a capital lease, the lease must meet: All four of the criteria specified by GAAP regarding accounting for leases. Any one of the six criteria specified by GAAP regarding accounting for leases. Any two of the criteria specified by GAAP regarding accounting for leases. Any one of the four criteria specified by GAAP regarding accounting for leases

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