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After the test blueprint coverage is constructed,what is the next step in test development?
Implicit Interest Rate
The rate of interest implied in the lease payments or in other financial arrangements, not explicitly stated.
Residual Value
The estimated value of an asset at the end of its lease term or useful life.
Straight-Line Depreciation
A method of allocating the cost of a tangible asset over its useful life in an even manner.
Fair Value
The amount one would get from selling an asset or the cost to transfer a liability in a smooth transaction among market participants on the date of valuation.
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