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Required:
1. Calculate the amount to be recorded as a leased asset and the associated lease liability.
2. Prepare Rumsfeld's journal entries for this lease for 2013 and 2014.
Myoclonic Jerks
Involuntary, quick muscle spasms often occurring as people are falling asleep.
Theta Waves
Brainwave patterns associated with states of drowsiness, light sleep, or deep meditation, typically in the frequency range of 4-8 Hz.
Delta Waves
Low-frequency brain waves that are present during deep sleep and are associated with restorative sleep functions.
Insomnia
A sleep disorder characterized by difficulty falling asleep, staying asleep, or experiencing non-restorative sleep.
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