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Joens1313
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Recognition of a gain resulting from the sale in a ---------------------- should be deferred when the seller lessee retains the right to substantially all of the remaining use of the property.
sale lease back
Recognition of a gain resulting from the sale in a sale lease back should be deferred when the seller lessee -------------------------- to substantially all of the remaining use of the property.
retains the right
--------------------------------- is in effect n additional lease payment and must be included in the calculation of the present value of the minimum lease payments
Guaranteed residual value
Guaranteed residual value is in effect n additional lease payment and must be included in the calculation of the ------------------ of the minimum lease payments
present value
------------------- leases are valued at present value