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ORPORATE AND
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F
FASB 13
Fair Market Value (FMV)
Fair Market Value (FMV) Purchase Option
Fair Value (Intrinsic Value)
Federal Funds
Finance Lease
Financial
Force Majeure
Foreign Currency
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Full Payout Lease
FASB 13
Financial Accounting Standards Board Statement No.13, "Accounting for Leases." FASB 13 lays out the appropriate classification, accounting and reporting of leases by lessees and lessors.
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FASB 13 
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