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The calculation of the lessee's capitalized amount under ASPE is the sum of the annual rental payments and the guaranteed residual value. present value of

The calculation of the lessee's capitalized amount under ASPE is the sum of the

annual rental payments and the guaranteed residual value.
present value of the annual rental payments and the undiscounted guaranteed residual value.
annual rental payments and the present value of the guaranteed residual value.
present value of the annual rental payments and the present value of the guaranteed residual value.

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