Full review F5 A

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.

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.

--------------------------------- 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 is in effect n additional lease payment and must be included in the calculation of the ------------------ of the minimum lease payments

------------------- leases are valued at present value

Capital leases are valued at --------------------