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3. The non-cancellable term of the lease is more than 75% of the estimated life of the property
 
3. The non-cancellable term of the lease is more than 75% of the estimated life of the property
 
4. The Net Present Value of lease payments are equal to 90% of the fair value of the property.
 
4. The Net Present Value of lease payments are equal to 90% of the fair value of the property.
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[[Category:Business]]
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[[Category:Finance]]
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