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Chapter 15: Leases

Horizontales
For lessor, a lease type that meets one or more of the five lease criteria.
Asset name recorded by lessee for present value of lease payments.
User of a leased asset.
Additions to leased property that revert back to lessor at end of lease.
A provision in lease contract where lessee can buy leased property at a specified price.
For lessee, a lease type that meets one or more of the five lease criteria.
Verticales
Estimated remaining value of an asset at the end of its lease term.
Owner of a leased asset.
Type of lease that is twelve months or less and has no purchase option.
Costs incurred to form/begin a lease agreement.
Type of lease that is basically a rental agreement.
Stream of equal payments due at the beginning of each period.
Purchase option that is a good deal and exercise is reasonably certain.