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According to the direct effect hypothesis:
Amortized
Refers to the process of gradually reducing the cost or value of an asset or debt through periodic payments over a set period.
Lease Payment
Regular payments made by a lessee to a lessor for the use of an asset, such as real estate or equipment, over a specified period.
Original Investment
The initial amount of money used to purchase an asset or security or to fund a project.
After-Tax Lease Payments
Lease payments made by a business adjusted for the tax effects, reflecting the actual cash outflow for leasing after accounting for tax deductions.
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