If the title to a leased asset does not transfer to the lessee at the end of the lease term, but the lessee guarantees the residual, what is the period and residual value used by the lessor to depreciate the leased asset? 
Definitions:
1710 cm^-1
This refers to the typical absorption band in infrared spectroscopy for carbonyl (C=O) stretching in aldehydes, ketones, and carboxylic acids.
IUPAC
The global organization responsible for developing standardized nomenclature in chemistry and related fields.
Oxobutanenitrile
An organic compound, also known as 3-oxobutanenitrile, characterized by a nitrile group attached to a ketone group in a four-carbon chain.
Compound Shown
A specific molecular structure or substance that is illustrated or referenced in a particular context or study.
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