Define each of the following terms:
a. Lessee; lessor
b. Operating lease; financial lease; sale and leaseback; combination lease; synthetic lease; SPE
c. "Off-balance sheet" financing; capitalizing
d. FASB Statement 13
e. Guideline lease
f. Residual value
g. Lessee's analysis; lessor's analysis
h. Net advantage to leasing (NAL)
i. Alternative minimum tax (AMT)