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On the balance sheet, the lease liability is measured as ________
A-the present value of the lease payments plus the present value of the guaranteed residual value if the lessee guarantees it(if any)
B-the present value of the lease payments less the present value of the guaranteed residual value (if any)
C-the future value of the lease payments plus the future value of the guaranteed residual value (if any)
D-the present value of the lease payments plus the future value of the guaranteed residual value (if any)
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