If a company made the following journal entry 
what type of lease do they have?
Definitions:
Performance Rating
An assessment of an employee's job performance over a specific period, usually used for feedback, development, and decisions on rewards.
Allowance Factor
Allowance factor is a factor used to account for anticipated losses or deviations in production or scheduling, ensuring that output meets demand despite uncertainties.
Predetermined Time Standards
Time values assigned to tasks based on standard conditions before actual work begins, used to plan and measure work performance.
Basic Motions
The fundamental human movements or actions that can be combined in various ways to perform work or tasks efficiently.
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