Matching

1. Outstanding balance times effective rate

2. Contingent Rentals

3. Minimum lease payments plus ungauranteed residual value

4. Periodic rent payments pluse lessee- guaranteed residual value

5. PV of minimum lease payments plus PV of unguaranteed residual value

6. Intial direct costs

7. Rent revenue

8. Bargain purchase option

9. Leasehold improvements

10. cash to satisfy residual guarantee

11. Capital lease expense

12. Deducted in lessors computation of lease payments

13. title transfers to lessee

14. Revenue recognition

15. Lease payment plus lessee- guaranteed and third party guaranteed residual value

A. Lessors minimum lease payments

B. Lessors net investment

C. Lessors Gross Investment

D. Disclosure Only

E. Depreciable Assets

F. Loss to Lessee

G. Executory Costs

H. Depreciation longer than lease term

I. Operating Lease

J. Interest expense

K. Additional Lessor Conditions

L. Lessee Minimum lease payments

M. Purchase price less than fair value

N. Sales-type lease selling expense

o. PV of bargain purchase option price