Depreciation expense will be recorded in the accounts of the lessee and lessor for which type of leases? 
Definitions:
Stress
A condition or feeling experienced when a person perceives that demands exceed the personal and social resources the individual is able to mobilize.
Presence
The state of being present and engaged in a particular environment or moment, often emphasizing the importance of mindfulness and attentiveness.
Stress
A condition of physical, mental, or emotional discomfort caused by challenging or unfavorable situations.
Decrease
To make or become less in quantity, size, intensity, or degree.
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