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Chapter 6 — Lease Payments6.1 General6.2 Fixed Payments6.3 Variable Lease Payments That Depend on an Index or a Rate6.4 Exercise Price of a Purchase Option Reasonably Certain to Be Exercised6.5 Penalties for Terminating a Lease6.6 Fees Paid by the Lessee to Owners of Special-Purpose Entities6.7 Amounts That It Is Probable That the Lessee Will Owe Under a Residual Value Guarantee6.8 Costs Imposed to Dismantle and Remove an Underlying Asset at End of Lease Term6.9 Amounts Not Considered a Lease Payment6.10 Subsequent Measurement of Lease Payments6.11 Initial Direct Costs
Chapter 6 — Lease Payments6.1 General6.2 Fixed Payments6.3 Variable Lease Payments That Depend on an Index or a Rate6.4 Exercise Price of a Purchase Option Reasonably Certain to Be Exercised6.5 Penalties for Terminating a Lease6.6 Fees Paid by the Lessee to Owners of Special-Purpose Entities6.7 Amounts That It Is Probable That the Lessee Will Owe Under a Residual Value Guarantee6.8 Costs Imposed to Dismantle and Remove an Underlying Asset at End of Lease Term6.9 Amounts Not Considered a Lease Payment6.10 Subsequent Measurement of Lease Payments6.11 Initial Direct Costs