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100%
Stipulated Loss Curve (SLV)

FMV Curve

Early Buyout

Equipment Cost
Option (EBO)

Unamortized Investment

20%

Priced Residual Risk

Year 1 2 3 4 5 6 7 8 9 10

Lease Term
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Source: U.S. Department of Commerce Bureau of Economic Analysis, National Association for Business Economics, Global Insight
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