Complete the following reaction sequence,giving details of all significant intermediates. 
Definitions:
GAAP
Generally Accepted Accounting Principles, the standard framework of guidelines for financial accounting.
Capital Lease
A long-term lease agreement that designates the lessee (the person who rents the asset) as having the financial responsibilities and benefits of ownership.
Long-Term Asset
A long-term asset is an asset that is not expected to be converted into cash within a year and is used over a long period, such as property, plant, and equipment.
Intangible Asset
An asset that lacks physical substance and usually is very hard to evaluate, such as patents, trademarks, and copyrights.
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