Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.

Phrase:

1 - Report as asset

2 -Based on term of lease for a finance lease

3 - calculated effective rate times balance

4 - Lessor's rate of return

5 - Calculated as lease payments plus residual value

Term

- amortization on right-of-use-asset -

Discount rate

- interest expense

-leasehold improvements

-lessor's gross investment