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____ are not considered to be a type of layout guide.
Capital Lease
A lease agreement that transfers substantially all the risks and rewards of ownership of the asset to the lessee, effectively treated as a purchase of the asset.
Periodic Cash Payments
Payments made regularly over a period of time, such as dividends or loan repayments.
Lease Rental Expense
An expense incurred from leasing an asset, which is typically recorded on a lessee's income statement.
Lease Liability
An obligation representing the present value of leasing payments due under a lease agreement.
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