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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.
[[Category:Business]]
[[Category:Finance]]