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A network administrator is adding a new WAN circuit from the ISP to a new building. In which of the following locations would the network administrator find the utility entry point?
Fair Market Value
The price at which an asset would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
Minimum Lease Payments
Minimum lease payments are the lowest amount that a lessee is obligated to pay over the lease term, including fixed payments, variable rent, guarantees, and residual value assurances.
Incremental Borrowing Rate
The interest rate a company would have to pay if it borrows funds on the day of the lease transaction, used in lease accounting.
Lessor's Implicit Rate
The interest rate in a lease that yields the same net investment in the lease as the present value of the minimum lease payments and any unguaranteed residual value.
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