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When cultural test bias is present, it would be expected to generate stronger disadvantages for
Direct Financing Leases
A type of lease where the lessor accounts for the asset as a receivable at an amount equal to the net investment in the lease.
Sales-Type Leases
Leases where the lessor recognizes immediate profit on the sale, in addition to interest revenue over the lease term, similar to a financial purchase.
Direct Financing Lease
A type of lease arrangement where the lessor purchases the asset for the lessee and finances it, with lease payments designed to cover the cost and provide a return on investment.
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