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Ch13: The following information relates to questions 1617 A company enters into a finance lease agreement to acquire the use of an asset for three years with lease payments of 19,000,000 per year and an implied interest rate of 10%. The leased asset has a fair market value of 49,000,000 and the present value of the lease payments is 47,250,188. Based on this information, the value of the lease liability reported on the company's balance sheet at lease inception is closest to: 47,250,18849,000,00057,000,000