Listed below are several terms and phrases associated with leases. Pair each item from List A with the item from List B (by letter) that is most appropriately associated withit.

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List A List B --1. Effective rate times balance 2. Realization principle - 3. Minimum lease payments plus unguaranteed residual value -4. Periodic lease payments plus lessee-guaranteed residual valu - 5. PV of minimum lease payments plus PV of unguaranteed residual value PV of BPO price Lessor's net investment Lessors gross investment Operating lease Depreciable assets Loss to lessee Executory costs Depreciation longer than lease term Disclosure only Interest expense Additional lessor conditions 6. Initial direct costs -7. Rent revenue -8. Bargain purchase option 9. Leasehold improvements Lessee's minimum lease payments 10. Cash to satisfy residual value guarantee - 11. Capital lease expense -12 Deducted in lessors computation of lease payments p. Lessors minimum lease payments -13. Title transfers to lessee -14. Contingent rentals -15. Lease payments plus lessee-guaranteed and third-party-quaranteed residual value M Purchase price less than fair value Sales-type lease selling expense