Reduce the fraction to lowest terms. 
Definitions:
Non-Cancelable Lease
A lease agreement that does not allow for unilateral termination by the lessee or lessor under specified conditions.
Economic Life
Refers to the period over which an asset is expected to be usable by an organization, impacting its depreciation calculation and budgetary decisions.
Incremental Borrowing Rate
The interest rate a borrower would have to pay in the current market environment for a similar loan with similar terms and conditions.
Implicit Rate
The interest rate implied in the terms of a lease or financial arrangement, often used in leasing transactions to calculate lease payments.
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