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

1. operating costs borne by the lessee

2. lessor reports rent revenue

3. viewed as an additional payment when guaranteed by the lessee

4. included with initial direct costs

5. viewed as an additional payment when reasonable certain

choices for answers are - nonlease components, operating lease, purchase option, residual value, sales-type lease selling expense