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Evaluate the determinant.
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Leased Asset's Fair Value
The estimated market value of an asset under lease, which should represent what the asset would sell for in an arm's length transaction.
GAAP
Generally Accepted Accounting Principles, a common set of accounting principles, standards, and procedures that companies must follow when they compile their financial statements.
Type I And Type II
Commonly refers to errors in hypothesis testing: Type I error is rejecting a true null hypothesis, while Type II error is failing to reject a false null hypothesis.
Critical Event Criteria
Specifications or guidelines used to identify significant events that could impact an organization's operations or processes.
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