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For an operating lease,the lessee,not the lessor,records the amortization expense on the leased asset.
Syllogism
A form of logical reasoning where a conclusion is drawn from two given or assumed propositions (premises) with a common term.
Reasoning
The process of thinking about something in a logical way in order to form a conclusion or judgment.
Cognition
The cognitive activity of gaining knowledge and comprehension via thinking, experiencing, and sensory input.
Concepts
Mental categories that group objects, events, or ideas based on shared properties or characteristics.
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