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Net investment in the lease for a direct financing lease (NIL-DF) is comprised of ________. A) the lease receivable, the future value of any unguaranteed

Net investment in the lease for a direct financing lease (NIL-DF) is comprised of ________.

A) the lease receivable, the future value of any unguaranteed residual asset and a reduction for any deferred profit

B) the lease receivable, the present value of any unguaranteed residual asset, and a reduction for any deferred profit

C) the lease receivable, the future value of any unguaranteed residual asset, and an addition for any deferred profit

D) the lease receivable, the present value of any unguaranteed residual asset, and an addition for any deferred profit

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