 | 1979 - 1804 lapas
...criteria: (A) The lease transfers ownership of the property to the lessee by the end of the lease term. (B) The lease contains a bargain purchase option....the estimated economic life of the leased property. However, if the beginning of the lease term falls within the last 25 percent of the total estimated... | |
 | 1978 - 1252 lapas
...criteria: (A) The lease transfers ownership of the property to the lessee by the end of the lease term. (B) The lease contains a bargain purchase option....the estimated economic life of the leased property. However, if the beginning of the lease term falls within the last 25 percent of the total estimated... | |
 | 1979 - 1228 lapas
...criteria: (A) The lease transfers ownership of the property to the lessee by the end of the lease term. (B) The lease contains a bargain purchase option....the estimated economic life of the leased property. However, if the beginning of the lease term falls within the last 25 percent of the total estimated... | |
 | 2001 - 1056 lapas
...property to the lessee by the end of the lease term (2) The lease contains a bargain purchase option. (3) The lease term is equal to 75 percent or more of the estimated economic life of the leased property. However, if the beginning of the lease term falls within the last 25 percent of the total estimated... | |
 | 2000 - 1052 lapas
...property to the leasee by the end of the lease term. (2) The lease contains a bargain purchase option. (3) The lease term is equal to 75 percent or more of the estimated economic life of the leased property. However, if the beginning of the lease term falls within the last 25 percent of the total estimated... | |
 | 1978 - 1108 lapas
...property to the lessee by the end of the lease term, (2) The lease contains a bargain purchase option, (3) The lease term is equal to 75 percent or more of the estimated economic life of the property, and, (4) The present value at the beginning of the lease term of the minimum lease payments... | |
 | 1978 - 1116 lapas
...the lessee by the end of the lease term; (2) the lease contains a bargain purchase option; (3) -he lease term is equal to 75 percent or more of the estimated economic life of the leased property; or (4) the present value at the beginning of the lease term of the minimum lease payments, excluding... | |
 | Allan J. Samansky, James Charles Smith - 1985 - 840 lapas
...accounting. "(A) The lease transfers ownership of property to the lessee by the end of the lease term. . . . "(B) The lease contains a bargain purchase option. . . . "(C) The lease term ... is equal to 75% or more of the estimated economic life of the leased property. . . . "(D) The present value at the... | |
 | United States. Federal Energy Regulatory Commission - 1987 - 1726 lapas
...property to the lessee by the end of the lease term. (2) The lease contains a bargain purchase option. (3) The lease term is equal to 75 percent or more of the estimated economic life of the leased property. However, if the beginning of the lease term falls within the last 25 percent of the total estimated... | |
 | 1987 - 150 lapas
...(where the lease purchase price is lower than the expected fair market value of the property) ; or 3. The lease term is equal to 75 percent or more of the estimated economic life of the leased property (unless the term begins in the last 25 percent of the estimated economic life); or 4. The present value... | |
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... (3) the lease term is equal to 75 percent or more of the estimated economic life of the leased property... 
