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Guaranteed Residual Value Table or calculator function: Amount to be recovered (fair value) Guaranteed residual value Amount to be recovered through periodic lease payments

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Guaranteed Residual Value Table or calculator function: Amount to be recovered (fair value) Guaranteed residual value Amount to be recovered through periodic lease payments Lease Payment Table or calculator function: Amount of each annual lease payment. PV of $1 n = j = 4 8% Present value $ 800,000 PVA of $1 n = 4 j = 8% Lease Payments

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