Chapter 6 — Lease Payments

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Chapter 6 — Lease Payments 6.1 General 6.2 Fixed Payments 6.3 Variable Lease Payments That Depend on an Index or a Rate 6.4 Exercise Price of a Purchase Option Reasonably Certain to Be Exercised 6.5 Penalties for Terminating a Lease 6.6 Fees Paid by the Lessee to Owners of Special-Purpose Entities 6.7 Amounts That It Is Probable That the Lessee Will Owe Under a Residual Value Guarantee 6.8 Costs Imposed to Dismantle and Remove an Underlying Asset at End of Lease Term 6.9 Amounts Not Considered a Lease Payment 6.10 Subsequent Measurement of Lease Payments 6.11 Initial Direct Costs