Definīcija:the payments over the lease term that the lessee is, or can be required, to make excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) in the case of the lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) in the case of the lessor, any residual value guaranteed to the lessorby either: (i) the lessee; (ii) a party related to the lessee; or (iii) an independent third party financially capable of meeting this guarantee
