The amount initially capitalized by the lessee for a right-of-use asset is the sum of the future value of the periodic lease payments, plus the future value of expected payments for residual value. True False Factors affecting estimates of benefits under a post-retirement health care plan include all of the following except: discount rate. health care cost trend rates. O plan demographics. per capita claims cost by age. be Which of the following would be excluded from the total future lease payments and lease liability at inception for the lease? Residual value guarantee by the lessee. Purchase option the lessee is expected to exercise. Residual value guarantee by a third-party. Annual lease payments