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In calculating the Lease Receivable, the lessor includes:guaranteed Present value of lease payments only. Present value of lease payments and present value of residual value,

In calculating the Lease Receivable, the lessor includes:guaranteed
Present value of lease payments only.
Present value of lease payments and present value of residual value, only if the residual value is guaranteed.
Present value of lease payments and present value of residual value, only if the residual value is unguaranteed.
Present value of lease payments and present value of residual value, whether the residual value is guaranteed or unguaranteed.

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