PLEAEE HELP!!!

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. TERM PHRASE 1. Accounting for these is based on substance over form. 2. Leasehold improvements. 3. The amount recorded as a right-of-use asset by the lessee. 4. Legal fees, commissions, and lease processing costs. 5. Reduces the lessor's lease payment calculation. Bargain purchase option Depreciable assets Finance leases Initial direct costs Present value of lease payments