id	sid	tid	token	lemma	pos
gp-3	1	1	23	23	NUM
gp-3	1	2	american	american	ADJ
gp-3	1	3	journal	journal	NOUN
gp-3	1	4	of	of	ADP
gp-3	1	5	economic	economic	ADJ
gp-3	1	6	and	and	CCONJ
gp-3	1	7	management	management	NOUN
gp-3	1	8	business	business	NOUN
gp-3	1	9	p	p	X
gp-3	1	10	-	-	PUNCT
gp-3	1	11	issn	issn	NOUN
gp-3	1	12	:	:	PUNCT
gp-3	1	13	xxxx	xxxx	ADJ
gp-3	1	14	-	-	PUNCT
gp-3	1	15	xxxx	xxxx	ADJ
gp-3	1	16	e	e	NOUN
gp-3	1	17	-	-	NOUN
gp-3	1	18	issn	issn	ADJ
gp-3	1	19	:	:	PUNCT
gp-3	1	20	xxxx	xxxx	ADJ
gp-3	1	21	-	-	PUNCT
gp-3	1	22	xxxx	xxxx	ADJ
gp-3	1	23	vol	vol	NOUN
gp-3	1	24	.	.	PROPN
gp-3	1	25	1	1	NUM
gp-3	1	26	no	no	NOUN
gp-3	1	27	.	.	NOUN
gp-3	1	28	1	1	NUM
gp-3	1	29	november	november	PROPN
gp-3	1	30	2022	2022	NUM
gp-3	1	31	economic	economic	ADJ
gp-3	1	32	development	development	NOUN
gp-3	1	33	in	in	ADP
gp-3	1	34	accordance	accordance	NOUN
gp-3	1	35	with	with	ADP
gp-3	1	36	pancasila	pancasila	PROPN
gp-3	1	37	and	and	CCONJ
gp-3	1	38	the	the	DET
gp-3	1	39	1945	1945	NUM
gp-3	1	40	constitution	constitution	NOUN
gp-3	1	41	oyundari	oyundari	PROPN
gp-3	1	42	b	b	PROPN
gp-3	1	43	national	national	PROPN
gp-3	1	44	university	university	PROPN
gp-3	1	45	of	of	ADP
gp-3	1	46	mongolia	mongolia	PROPN
gp-3	1	47	,	,	PUNCT
gp-3	1	48	mongolia	mongolia	PROPN
gp-3	1	49	email	email	NOUN
gp-3	1	50	:	:	PUNCT
gp-3	1	51	oyundari@gmail.com	oyundari@gmail.com	X
gp-3	1	52	abstract	abstract	ADJ
gp-3	1	53	economic	economic	ADJ
gp-3	1	54	development	development	NOUN
gp-3	1	55	as	as	ADP
gp-3	1	56	part	part	NOUN
gp-3	1	57	of	of	ADP
gp-3	1	58	national	national	ADJ
gp-3	1	59	development	development	NOUN
gp-3	1	60	is	be	AUX
gp-3	1	61	one	one	NUM
gp-3	1	62	of	of	ADP
gp-3	1	63	the	the	DET
gp-3	1	64	efforts	effort	NOUN
gp-3	1	65	to	to	PART
gp-3	1	66	realize	realize	VERB
gp-3	1	67	just	just	ADV
gp-3	1	68	and	and	CCONJ
gp-3	1	69	prosperous	prosperous	ADJ
gp-3	1	70	people	people	NOUN
gp-3	1	71	's	's	PART
gp-3	1	72	welfare	welfare	NOUN
gp-3	1	73	based	base	VERB
gp-3	1	74	on	on	ADP
gp-3	1	75	pancasila	pancasila	PROPN
gp-3	1	76	and	and	CCONJ
gp-3	1	77	the	the	DET
gp-3	1	78	1945	1945	NUM
gp-3	1	79	constitution	constitution	NOUN
gp-3	1	80	of	of	ADP
gp-3	1	81	the	the	DET
gp-3	1	82	republic	republic	NOUN
gp-3	1	83	of	of	ADP
gp-3	1	84	indonesia	indonesia	PROPN
gp-3	1	85	.	.	PUNCT
gp-3	2	1	research	research	NOUN
gp-3	2	2	methods	method	NOUN
gp-3	2	3	used	use	VERB
gp-3	2	4	in	in	ADP
gp-3	2	5	solving	solve	VERB
gp-3	2	6	problems	problem	NOUN
gp-3	2	7	include	include	VERB
gp-3	2	8	analytical	analytical	ADJ
gp-3	2	9	methods	method	NOUN
gp-3	2	10	.	.	PUNCT
gp-3	3	1	the	the	DET
gp-3	3	2	image	image	NOUN
gp-3	3	3	caption	caption	NOUN
gp-3	3	4	is	be	AUX
gp-3	3	5	placed	place	VERB
gp-3	3	6	as	as	ADP
gp-3	3	7	part	part	NOUN
gp-3	3	8	of	of	ADP
gp-3	3	9	the	the	DET
gp-3	3	10	image	image	NOUN
gp-3	3	11	title	title	NOUN
gp-3	3	12	(	(	PUNCT
gp-3	3	13	figure	figure	NOUN
gp-3	3	14	caption	caption	NOUN
gp-3	3	15	)	)	PUNCT
gp-3	3	16	instead	instead	ADV
gp-3	3	17	of	of	ADP
gp-3	3	18	being	be	AUX
gp-3	3	19	part	part	NOUN
gp-3	3	20	of	of	ADP
gp-3	3	21	the	the	DET
gp-3	3	22	image	image	NOUN
gp-3	3	23	.	.	PUNCT
gp-3	4	1	the	the	DET
gp-3	4	2	methods	method	NOUN
gp-3	4	3	used	use	VERB
gp-3	4	4	in	in	ADP
gp-3	4	5	completing	complete	VERB
gp-3	4	6	the	the	DET
gp-3	4	7	study	study	NOUN
gp-3	4	8	are	be	AUX
gp-3	4	9	written	write	VERB
gp-3	4	10	in	in	ADP
gp-3	4	11	this	this	DET
gp-3	4	12	section	section	NOUN
gp-3	4	13	.	.	PUNCT
gp-3	5	1	is	be	AUX
gp-3	5	2	corporate	corporate	ADJ
gp-3	5	3	financing	financing	NOUN
gp-3	5	4	in	in	ADP
gp-3	5	5	the	the	DET
gp-3	5	6	form	form	NOUN
gp-3	5	7	of	of	ADP
gp-3	5	8	providing	provide	VERB
gp-3	5	9	capital	capital	NOUN
gp-3	5	10	goods	good	NOUN
gp-3	5	11	with	with	ADP
gp-3	5	12	regular	regular	ADJ
gp-3	5	13	payments	payment	NOUN
gp-3	5	14	by	by	ADP
gp-3	5	15	companies	company	NOUN
gp-3	5	16	that	that	PRON
gp-3	5	17	use	use	VERB
gp-3	5	18	these	these	DET
gp-3	5	19	capital	capital	NOUN
gp-3	5	20	goods	good	NOUN
gp-3	5	21	,	,	PUNCT
gp-3	5	22	and	and	CCONJ
gp-3	5	23	can	can	AUX
gp-3	5	24	be	be	AUX
gp-3	5	25	purchased	purchase	VERB
gp-3	5	26	or	or	CCONJ
gp-3	5	27	extended	extend	VERB
gp-3	5	28	for	for	ADP
gp-3	5	29	a	a	DET
gp-3	5	30	period	period	NOUN
gp-3	5	31	based	base	VERB
gp-3	5	32	on	on	ADP
gp-3	5	33	residual	residual	ADJ
gp-3	5	34	value	value	NOUN
gp-3	5	35	.	.	PUNCT
gp-3	6	1	there	there	PRON
gp-3	6	2	is	be	VERB
gp-3	6	3	also	also	ADV
gp-3	6	4	the	the	DET
gp-3	6	5	notion	notion	NOUN
gp-3	6	6	of	of	ADP
gp-3	6	7	leasing	leasing	NOUN
gp-3	6	8	according	accord	VERB
gp-3	6	9	to	to	ADP
gp-3	6	10	prof	prof	PROPN
gp-3	6	11	.	.	PUNCT
gp-3	7	1	r.	r.	PROPN
gp-3	7	2	subekti	subekti	PROPN
gp-3	7	3	,	,	PUNCT
gp-3	7	4	s.h	s.h	PROPN
gp-3	7	5	.	.	PROPN
gp-3	8	1	in	in	ADP
gp-3	8	2	his	his	PRON
gp-3	8	3	book	book	NOUN
gp-3	8	4	"	"	PUNCT
gp-3	8	5	many	many	ADJ
gp-3	8	6	agreements	agreement	NOUN
gp-3	8	7	"	"	PUNCT
gp-3	8	8	.	.	PUNCT
gp-3	9	1	this	this	PRON
gp-3	9	2	is	be	AUX
gp-3	9	3	nothing	nothing	PRON
gp-3	9	4	other	other	ADJ
gp-3	9	5	than	than	ADP
gp-3	9	6	a	a	DET
gp-3	9	7	lease	lease	NOUN
gp-3	9	8	agreement	agreement	NOUN
gp-3	9	9	that	that	PRON
gp-3	9	10	has	have	AUX
gp-3	9	11	developed	develop	VERB
gp-3	9	12	among	among	ADP
gp-3	9	13	entrepreneurs	entrepreneur	NOUN
gp-3	9	14	,	,	PUNCT
gp-3	9	15	where	where	SCONJ
gp-3	9	16	the	the	DET
gp-3	9	17	"	"	PUNCT
gp-3	9	18	lessor	lessor	NOUN
gp-3	9	19	"	"	PUNCT
gp-3	9	20	leases	lease	VERB
gp-3	9	21	a	a	DET
gp-3	9	22	company	company	NOUN
gp-3	9	23	equipment	equipment	NOUN
gp-3	9	24	(	(	PUNCT
gp-3	9	25	machinery	machinery	NOUN
gp-3	9	26	)	)	PUNCT
gp-3	9	27	including	include	VERB
gp-3	9	28	service	service	NOUN
gp-3	9	29	,	,	PUNCT
gp-3	9	30	maintenance	maintenance	NOUN
gp-3	9	31	and	and	CCONJ
gp-3	9	32	others	other	NOUN
gp-3	9	33	to	to	ADP
gp-3	9	34	the	the	DET
gp-3	9	35	"	"	PUNCT
gp-3	9	36	lessee	lessee	NOUN
gp-3	9	37	"	"	PUNCT
gp-3	9	38	for	for	ADP
gp-3	9	39	a	a	DET
gp-3	9	40	certain	certain	ADJ
gp-3	9	41	period	period	NOUN
gp-3	9	42	of	of	ADP
gp-3	9	43	time	time	NOUN
gp-3	9	44	keywords	keyword	NOUN
gp-3	9	45	:	:	PUNCT
gp-3	9	46	economic	economic	ADJ
gp-3	9	47	development	development	NOUN
gp-3	9	48	;	;	PUNCT
gp-3	9	49	pancasila	pancasila	PROPN
gp-3	9	50	;	;	PUNCT
gp-3	9	51	finance	finance	VERB
gp-3	9	52	this	this	DET
gp-3	9	53	article	article	NOUN
gp-3	9	54	is	be	AUX
gp-3	9	55	licensed	license	VERB
gp-3	9	56	under	under	ADP
gp-3	9	57	a	a	DET
gp-3	9	58	creative	creative	ADJ
gp-3	9	59	commons	common	NOUN
gp-3	9	60	attribution	attribution	NOUN
gp-3	9	61	-	-	PUNCT
gp-3	9	62	sharealike	sharealike	ADJ
gp-3	9	63	4.0	4.0	NUM
gp-3	9	64	international	international	ADJ
gp-3	9	65	introduction	introduction	NOUN
gp-3	9	66	economic	economic	ADJ
gp-3	9	67	development	development	NOUN
gp-3	9	68	as	as	ADP
gp-3	9	69	part	part	NOUN
gp-3	9	70	of	of	ADP
gp-3	9	71	national	national	ADJ
gp-3	9	72	development	development	NOUN
gp-3	9	73	is	be	AUX
gp-3	9	74	one	one	NUM
gp-3	9	75	of	of	ADP
gp-3	9	76	the	the	DET
gp-3	9	77	efforts	effort	NOUN
gp-3	9	78	to	to	PART
gp-3	9	79	realize	realize	VERB
gp-3	9	80	just	just	ADV
gp-3	9	81	and	and	CCONJ
gp-3	9	82	prosperous	prosperous	ADJ
gp-3	9	83	people	people	NOUN
gp-3	9	84	's	's	PART
gp-3	9	85	welfare	welfare	NOUN
gp-3	9	86	based	base	VERB
gp-3	9	87	on	on	ADP
gp-3	9	88	pancasila	pancasila	PROPN
gp-3	9	89	and	and	CCONJ
gp-3	9	90	the	the	DET
gp-3	9	91	1945	1945	NUM
gp-3	9	92	constitution	constitution	NOUN
gp-3	9	93	of	of	ADP
gp-3	9	94	the	the	DET
gp-3	9	95	republic	republic	NOUN
gp-3	9	96	of	of	ADP
gp-3	9	97	indonesia	indonesia	PROPN
gp-3	9	98	.	.	PUNCT
gp-3	10	1	in	in	ADP
gp-3	10	2	the	the	DET
gp-3	10	3	context	context	NOUN
gp-3	10	4	of	of	ADP
gp-3	10	5	increasing	increase	VERB
gp-3	10	6	national	national	ADJ
gp-3	10	7	development	development	NOUN
gp-3	10	8	which	which	PRON
gp-3	10	9	focuses	focus	VERB
gp-3	10	10	on	on	ADP
gp-3	10	11	the	the	DET
gp-3	10	12	economy	economy	NOUN
gp-3	10	13	,	,	PUNCT
gp-3	10	14	the	the	DET
gp-3	10	15	actors	actor	NOUN
gp-3	10	16	include	include	VERB
gp-3	10	17	the	the	DET
gp-3	10	18	government	government	NOUN
gp-3	10	19	as	as	ADV
gp-3	10	20	well	well	ADV
gp-3	10	21	as	as	ADP
gp-3	10	22	the	the	DET
gp-3	10	23	community	community	NOUN
gp-3	10	24	as	as	ADP
gp-3	10	25	individuals	individual	NOUN
gp-3	10	26	and	and	CCONJ
gp-3	10	27	legal	legal	ADJ
gp-3	10	28	entities	entity	NOUN
gp-3	10	29	,	,	PUNCT
gp-3	10	30	very	very	ADV
gp-3	10	31	large	large	ADJ
gp-3	10	32	amounts	amount	NOUN
gp-3	10	33	of	of	ADP
gp-3	10	34	funds	fund	NOUN
gp-3	10	35	are	be	AUX
gp-3	10	36	needed	need	VERB
gp-3	10	37	,	,	PUNCT
gp-3	10	38	so	so	SCONJ
gp-3	10	39	that	that	SCONJ
gp-3	10	40	with	with	ADP
gp-3	10	41	the	the	DET
gp-3	10	42	increase	increase	NOUN
gp-3	10	43	in	in	ADP
gp-3	10	44	these	these	DET
gp-3	10	45	development	development	NOUN
gp-3	10	46	activities	activity	NOUN
gp-3	10	47	,	,	PUNCT
gp-3	10	48	the	the	DET
gp-3	10	49	need	need	NOUN
gp-3	10	50	for	for	ADP
gp-3	10	51	the	the	DET
gp-3	10	52	availability	availability	NOUN
gp-3	10	53	of	of	ADP
gp-3	10	54	funds	fund	NOUN
gp-3	10	55	will	will	AUX
gp-3	10	56	also	also	ADV
gp-3	10	57	increase	increase	VERB
gp-3	10	58	,	,	PUNCT
gp-3	10	59	most	most	ADJ
gp-3	10	60	of	of	ADP
gp-3	10	61	which	which	PRON
gp-3	10	62	are	be	AUX
gp-3	10	63	obtained	obtain	VERB
gp-3	10	64	through	through	ADP
gp-3	10	65	credit	credit	NOUN
gp-3	10	66	.	.	PUNCT
gp-3	11	1	the	the	DET
gp-3	11	2	activity	activity	NOUN
gp-3	11	3	of	of	ADP
gp-3	11	4	borrowing	borrow	VERB
gp-3	11	5	money	money	NOUN
gp-3	11	6	or	or	CCONJ
gp-3	11	7	better	well	ADV
gp-3	11	8	known	know	VERB
gp-3	11	9	as	as	ADP
gp-3	11	10	credit	credit	NOUN
gp-3	11	11	in	in	ADP
gp-3	11	12	the	the	DET
gp-3	11	13	practice	practice	NOUN
gp-3	11	14	of	of	ADP
gp-3	11	15	everyday	everyday	ADJ
gp-3	11	16	life	life	NOUN
gp-3	11	17	is	be	AUX
gp-3	11	18	not	not	PART
gp-3	11	19	something	something	PRON
gp-3	11	20	foreign	foreign	ADJ
gp-3	11	21	anymore	anymore	ADV
gp-3	11	22	,	,	PUNCT
gp-3	11	23	even	even	ADV
gp-3	11	24	the	the	DET
gp-3	11	25	term	term	NOUN
gp-3	11	26	credit	credit	NOUN
gp-3	11	27	is	be	AUX
gp-3	11	28	not	not	PART
gp-3	11	29	only	only	ADV
gp-3	11	30	known	know	VERB
gp-3	11	31	by	by	ADP
gp-3	11	32	urban	urban	ADJ
gp-3	11	33	communities	community	NOUN
gp-3	11	34	,	,	PUNCT
gp-3	11	35	but	but	CCONJ
gp-3	11	36	also	also	ADV
gp-3	11	37	to	to	ADP
gp-3	11	38	people	people	NOUN
gp-3	11	39	in	in	ADP
gp-3	11	40	rural	rural	ADJ
gp-3	11	41	areas	area	NOUN
gp-3	11	42	.	.	PUNCT
gp-3	12	1	credit	credit	NOUN
gp-3	12	2	generally	generally	ADV
gp-3	12	3	functions	function	NOUN
gp-3	12	4	to	to	PART
gp-3	12	5	facilitate	facilitate	VERB
gp-3	12	6	a	a	DET
gp-3	12	7	business	business	NOUN
gp-3	12	8	activity	activity	NOUN
gp-3	12	9	,	,	PUNCT
gp-3	12	10	and	and	CCONJ
gp-3	12	11	especially	especially	ADV
gp-3	12	12	for	for	ADP
gp-3	12	13	economic	economic	ADJ
gp-3	12	14	activities	activity	NOUN
gp-3	12	15	in	in	ADP
gp-3	12	16	indonesia	indonesia	PROPN
gp-3	12	17	,	,	PUNCT
gp-3	12	18	it	it	PRON
gp-3	12	19	plays	play	VERB
gp-3	12	20	an	an	DET
gp-3	12	21	important	important	ADJ
gp-3	12	22	role	role	NOUN
gp-3	12	23	in	in	ADP
gp-3	12	24	its	its	PRON
gp-3	12	25	position	position	NOUN
gp-3	12	26	,	,	PUNCT
gp-3	12	27	both	both	PRON
gp-3	12	28	for	for	ADP
gp-3	12	29	production	production	NOUN
gp-3	12	30	businesses	business	NOUN
gp-3	12	31	and	and	CCONJ
gp-3	12	32	private	private	ADJ
gp-3	12	33	businesses	business	NOUN
gp-3	12	34	that	that	PRON
gp-3	12	35	are	be	AUX
gp-3	12	36	developed	develop	VERB
gp-3	12	37	independently	independently	ADV
gp-3	12	38	because	because	SCONJ
gp-3	12	39	they	they	PRON
gp-3	12	40	aim	aim	VERB
gp-3	12	41	to	to	PART
gp-3	12	42	improve	improve	VERB
gp-3	12	43	the	the	DET
gp-3	12	44	standard	standard	NOUN
gp-3	12	45	of	of	ADP
gp-3	12	46	living	living	NOUN
gp-3	12	47	of	of	ADP
gp-3	12	48	the	the	DET
gp-3	12	49	community	community	NOUN
gp-3	12	50	.	.	PUNCT
gp-3	13	1	one	one	NUM
gp-3	13	2	of	of	ADP
gp-3	13	3	the	the	DET
gp-3	13	4	facilities	facility	NOUN
gp-3	13	5	that	that	PRON
gp-3	13	6	have	have	VERB
gp-3	13	7	a	a	DET
gp-3	13	8	strategic	strategic	ADJ
gp-3	13	9	role	role	NOUN
gp-3	13	10	in	in	ADP
gp-3	13	11	procuring	procure	VERB
gp-3	13	12	funds	fund	NOUN
gp-3	13	13	is	be	AUX
gp-3	13	14	banking	banking	NOUN
gp-3	13	15	institutions	institution	NOUN
gp-3	13	16	,	,	PUNCT
gp-3	13	17	which	which	PRON
gp-3	13	18	have	have	AUX
gp-3	13	19	helped	help	VERB
gp-3	13	20	fulfill	fulfill	VERB
gp-3	13	21	the	the	DET
gp-3	13	22	need	need	NOUN
gp-3	13	23	for	for	ADP
gp-3	13	24	funds	fund	NOUN
gp-3	13	25	for	for	ADP
gp-3	13	26	economic	economic	ADJ
gp-3	13	27	activities	activity	NOUN
gp-3	13	28	by	by	ADP
gp-3	13	29	https://creativecommons.org/licenses/by-sa/4.0/	https://creativecommons.org/licenses/by-sa/4.0/	PROPN
gp-3	13	30	https://creativecommons.org/licenses/by-sa/4.0/	https://creativecommons.org/licenses/by-sa/4.0/	PROPN
gp-3	13	31	https://creativecommons.org/licenses/by-sa/4.0/	https://creativecommons.org/licenses/by-sa/4.0/	PROPN
gp-3	13	32	american	american	PROPN
gp-3	13	33	journal	journal	PROPN
gp-3	13	34	of	of	ADP
gp-3	13	35	economic	economic	ADJ
gp-3	13	36	and	and	CCONJ
gp-3	13	37	management	management	NOUN
gp-3	13	38	business	business	NOUN
gp-3	13	39	vol	vol	NOUN
gp-3	13	40	.	.	PROPN
gp-3	14	1	1	1	NUM
gp-3	14	2	no	no	NOUN
gp-3	14	3	.	.	NOUN
gp-3	14	4	1	1	NUM
gp-3	14	5	november	november	PROPN
gp-3	14	6	2022	2022	NUM
gp-3	14	7	24	24	NUM
gp-3	14	8	providing	provide	VERB
gp-3	14	9	money	money	NOUN
gp-3	14	10	loans	loan	NOUN
gp-3	14	11	,	,	PUNCT
gp-3	14	12	among	among	ADP
gp-3	14	13	others	other	NOUN
gp-3	14	14	through	through	ADP
gp-3	14	15	bank	bank	NOUN
gp-3	14	16	credit	credit	NOUN
gp-3	14	17	,	,	PUNCT
gp-3	14	18	in	in	ADP
gp-3	14	19	the	the	DET
gp-3	14	20	form	form	NOUN
gp-3	14	21	of	of	ADP
gp-3	14	22	credit	credit	NOUN
gp-3	14	23	agreements	agreement	NOUN
gp-3	14	24	between	between	ADP
gp-3	14	25	creditors	creditor	NOUN
gp-3	14	26	as	as	ADP
gp-3	14	27	lenders	lender	NOUN
gp-3	14	28	or	or	CCONJ
gp-3	14	29	credit	credit	NOUN
gp-3	14	30	facilities	facility	NOUN
gp-3	14	31	with	with	ADP
gp-3	14	32	debtors	debtor	NOUN
gp-3	14	33	as	as	ADP
gp-3	14	34	parties	party	NOUN
gp-3	14	35	.	.	PUNCT
gp-3	15	1	who	who	PRON
gp-3	15	2	is	be	AUX
gp-3	15	3	in	in	ADP
gp-3	15	4	debt	debt	NOUN
gp-3	15	5	.	.	PUNCT
gp-3	16	1	articles	article	NOUN
gp-3	16	2	3	3	NUM
gp-3	16	3	and	and	CCONJ
gp-3	16	4	4	4	NUM
gp-3	16	5	of	of	ADP
gp-3	16	6	law	law	NOUN
gp-3	16	7	number	number	NOUN
gp-3	16	8	10	10	NUM
gp-3	16	9	of	of	ADP
gp-3	16	10	1998	1998	NUM
gp-3	16	11	concerning	concern	VERB
gp-3	16	12	amendments	amendment	NOUN
gp-3	16	13	to	to	PART
gp-3	16	14	law	law	NOUN
gp-3	16	15	number	number	NOUN
gp-3	16	16	7	7	NUM
gp-3	16	17	of	of	ADP
gp-3	16	18	1992	1992	NUM
gp-3	16	19	concerning	concern	VERB
gp-3	16	20	banking	banking	NOUN
gp-3	16	21	state	state	NOUN
gp-3	16	22	that	that	SCONJ
gp-3	16	23	the	the	DET
gp-3	16	24	main	main	ADJ
gp-3	16	25	function	function	NOUN
gp-3	16	26	of	of	ADP
gp-3	16	27	indonesian	indonesian	ADJ
gp-3	16	28	banking	banking	NOUN
gp-3	16	29	is	be	AUX
gp-3	16	30	to	to	PART
gp-3	16	31	collect	collect	VERB
gp-3	16	32	and	and	CCONJ
gp-3	16	33	distribute	distribute	VERB
gp-3	16	34	funds	fund	NOUN
gp-3	16	35	from	from	ADP
gp-3	16	36	the	the	DET
gp-3	16	37	public	public	NOUN
gp-3	16	38	with	with	ADP
gp-3	16	39	the	the	DET
gp-3	16	40	aim	aim	NOUN
gp-3	16	41	of	of	ADP
gp-3	16	42	supporting	support	VERB
gp-3	16	43	the	the	DET
gp-3	16	44	implementation	implementation	NOUN
gp-3	16	45	of	of	ADP
gp-3	16	46	national	national	ADJ
gp-3	16	47	development	development	NOUN
gp-3	16	48	towards	towards	ADP
gp-3	16	49	improving	improve	VERB
gp-3	16	50	people	people	NOUN
gp-3	16	51	's	's	PART
gp-3	16	52	welfare	welfare	NOUN
gp-3	16	53	.	.	PUNCT
gp-3	17	1	in	in	ADP
gp-3	17	2	carrying	carry	VERB
gp-3	17	3	out	out	ADP
gp-3	17	4	its	its	PRON
gp-3	17	5	business	business	NOUN
gp-3	17	6	,	,	PUNCT
gp-3	17	7	banks	bank	NOUN
gp-3	17	8	collect	collect	VERB
gp-3	17	9	funds	fund	NOUN
gp-3	17	10	from	from	ADP
gp-3	17	11	the	the	DET
gp-3	17	12	public	public	NOUN
gp-3	17	13	in	in	ADP
gp-3	17	14	the	the	DET
gp-3	17	15	form	form	NOUN
gp-3	17	16	of	of	ADP
gp-3	17	17	demand	demand	NOUN
gp-3	17	18	deposits	deposit	NOUN
gp-3	17	19	,	,	PUNCT
gp-3	17	20	time	time	NOUN
gp-3	17	21	deposits	deposit	NOUN
gp-3	17	22	,	,	PUNCT
gp-3	17	23	certificates	certificate	NOUN
gp-3	17	24	of	of	ADP
gp-3	17	25	deposit	deposit	NOUN
gp-3	17	26	,	,	PUNCT
gp-3	17	27	savings	saving	NOUN
gp-3	17	28	,	,	PUNCT
gp-3	17	29	and	and	CCONJ
gp-3	17	30	or	or	CCONJ
gp-3	17	31	in	in	ADP
gp-3	17	32	other	other	ADJ
gp-3	17	33	equivalent	equivalent	ADJ
gp-3	17	34	forms	form	NOUN
gp-3	17	35	.	.	PUNCT
gp-3	18	1	in	in	ADP
gp-3	18	2	this	this	DET
gp-3	18	3	case	case	NOUN
gp-3	18	4	,	,	PUNCT
gp-3	18	5	banks	bank	NOUN
gp-3	18	6	also	also	ADV
gp-3	18	7	channel	channel	VERB
gp-3	18	8	funds	fund	NOUN
gp-3	18	9	from	from	ADP
gp-3	18	10	the	the	DET
gp-3	18	11	public	public	NOUN
gp-3	18	12	by	by	ADP
gp-3	18	13	providing	provide	VERB
gp-3	18	14	credit	credit	NOUN
gp-3	18	15	in	in	ADP
gp-3	18	16	the	the	DET
gp-3	18	17	form	form	NOUN
gp-3	18	18	of	of	ADP
gp-3	18	19	bank	bank	NOUN
gp-3	18	20	credit	credit	NOUN
gp-3	18	21	.	.	PUNCT
gp-3	19	1	the	the	DET
gp-3	19	2	map	map	NOUN
gp-3	19	3	of	of	ADP
gp-3	19	4	the	the	DET
gp-3	19	5	global	global	ADJ
gp-3	19	6	economy	economy	NOUN
gp-3	19	7	that	that	PRON
gp-3	19	8	breaks	break	VERB
gp-3	19	9	down	down	ADP
gp-3	19	10	national	national	ADJ
gp-3	19	11	boundaries	boundary	NOUN
gp-3	19	12	,	,	PUNCT
gp-3	19	13	market	market	NOUN
gp-3	19	14	systems	system	NOUN
gp-3	19	15	and	and	CCONJ
gp-3	19	16	investment	investment	NOUN
gp-3	19	17	models	model	NOUN
gp-3	19	18	becomes	become	VERB
gp-3	19	19	a	a	DET
gp-3	19	20	reference	reference	NOUN
gp-3	19	21	for	for	ADP
gp-3	19	22	how	how	SCONJ
gp-3	19	23	big	big	ADJ
gp-3	19	24	the	the	DET
gp-3	19	25	potential	potential	ADJ
gp-3	19	26	profit	profit	NOUN
gp-3	19	27	and	and	CCONJ
gp-3	19	28	risk	risk	NOUN
gp-3	19	29	of	of	ADP
gp-3	19	30	a	a	DET
gp-3	19	31	business	business	NOUN
gp-3	19	32	that	that	PRON
gp-3	19	33	will	will	AUX
gp-3	19	34	be	be	AUX
gp-3	19	35	carried	carry	VERB
gp-3	19	36	out	out	ADP
gp-3	19	37	by	by	ADP
gp-3	19	38	investors	investor	NOUN
gp-3	19	39	.	.	PUNCT
gp-3	20	1	trade	trade	NOUN
gp-3	20	2	liberalization	liberalization	NOUN
gp-3	20	3	is	be	AUX
gp-3	20	4	not	not	PART
gp-3	20	5	only	only	ADV
gp-3	20	6	a	a	DET
gp-3	20	7	competition	competition	NOUN
gp-3	20	8	between	between	ADP
gp-3	20	9	the	the	DET
gp-3	20	10	mainstay	mainstay	NOUN
gp-3	20	11	commodities	commodity	NOUN
gp-3	20	12	,	,	PUNCT
gp-3	20	13	but	but	CCONJ
gp-3	20	14	also	also	ADV
gp-3	20	15	a	a	DET
gp-3	20	16	competition	competition	NOUN
gp-3	20	17	in	in	ADP
gp-3	20	18	the	the	DET
gp-3	20	19	service	service	NOUN
gp-3	20	20	sector	sector	NOUN
gp-3	20	21	,	,	PUNCT
gp-3	20	22	in	in	ADP
gp-3	20	23	such	such	ADJ
gp-3	20	24	conditions	condition	NOUN
gp-3	20	25	what	what	PRON
gp-3	20	26	is	be	AUX
gp-3	20	27	considered	consider	VERB
gp-3	20	28	by	by	ADP
gp-3	20	29	consumers	consumer	NOUN
gp-3	20	30	is	be	AUX
gp-3	20	31	the	the	DET
gp-3	20	32	level	level	NOUN
gp-3	20	33	of	of	ADP
gp-3	20	34	efficiency	efficiency	NOUN
gp-3	20	35	,	,	PUNCT
gp-3	20	36	while	while	SCONJ
gp-3	20	37	producers	producer	NOUN
gp-3	20	38	/	/	SYM
gp-3	20	39	entrepreneurs	entrepreneur	NOUN
gp-3	20	40	are	be	AUX
gp-3	20	41	the	the	DET
gp-3	20	42	security	security	NOUN
gp-3	20	43	level	level	NOUN
gp-3	20	44	of	of	ADP
gp-3	20	45	an	an	DET
gp-3	20	46	organized	organized	ADJ
gp-3	20	47	capital	capital	NOUN
gp-3	20	48	investment	investment	NOUN
gp-3	20	49	.	.	PUNCT
gp-3	21	1	the	the	DET
gp-3	21	2	leasing	leasing	NOUN
gp-3	21	3	financing	financing	NOUN
gp-3	21	4	institution	institution	NOUN
gp-3	21	5	was	be	AUX
gp-3	21	6	established	establish	VERB
gp-3	21	7	based	base	VERB
gp-3	21	8	on	on	ADP
gp-3	21	9	a	a	DET
gp-3	21	10	joint	joint	ADJ
gp-3	21	11	decree	decree	NOUN
gp-3	21	12	(	(	PUNCT
gp-3	21	13	skb	skb	NOUN
gp-3	21	14	)	)	PUNCT
gp-3	21	15	of	of	ADP
gp-3	21	16	the	the	DET
gp-3	21	17	minister	minister	PROPN
gp-3	21	18	of	of	ADP
gp-3	21	19	finance	finance	NOUN
gp-3	21	20	,	,	PUNCT
gp-3	21	21	the	the	DET
gp-3	21	22	minister	minister	NOUN
gp-3	21	23	of	of	ADP
gp-3	21	24	industry	industry	NOUN
gp-3	21	25	and	and	CCONJ
gp-3	21	26	the	the	DET
gp-3	21	27	minister	minister	NOUN
gp-3	21	28	of	of	ADP
gp-3	21	29	trade	trade	NOUN
gp-3	21	30	of	of	ADP
gp-3	21	31	the	the	DET
gp-3	21	32	republic	republic	NOUN
gp-3	21	33	of	of	ADP
gp-3	21	34	indonesia	indonesia	PROPN
gp-3	21	35	number	number	NOUN
gp-3	21	36	kep.-122	kep.-122	PROPN
gp-3	21	37	/	/	SYM
gp-3	21	38	mk	mk	PROPN
gp-3	21	39	/	/	SYM
gp-3	21	40	iv/2/1974	iv/2/1974	PROPN
gp-3	21	41	,	,	PUNCT
gp-3	21	42	number.32	number.32	PROPN
gp-3	21	43	/	/	SYM
gp-3	21	44	m	m	NOUN
gp-3	21	45	/	/	SYM
gp-3	21	46	sk/2/1974	sk/2/1974	ADJ
gp-3	21	47	,	,	PUNCT
gp-3	21	48	30/	30/	NUM
gp-3	21	49	kpb	kpb	NOUN
gp-3	21	50	/	/	SYM
gp-3	21	51	i/1974	i/1974	PROPN
gp-3	21	52	dated	date	VERB
gp-3	21	53	february	february	NOUN
gp-3	21	54	7	7	NUM
gp-3	21	55	,	,	PUNCT
gp-3	21	56	1974	1974	NUM
gp-3	21	57	,	,	PUNCT
gp-3	21	58	concerning	concern	VERB
gp-3	21	59	leasing	leasing	NOUN
gp-3	21	60	business	business	NOUN
gp-3	21	61	licensing	licensing	NOUN
gp-3	21	62	.	.	PUNCT
gp-3	22	1	the	the	DET
gp-3	22	2	leasing	leasing	NOUN
gp-3	22	3	finance	finance	NOUN
gp-3	22	4	company	company	NOUN
gp-3	22	5	is	be	AUX
gp-3	22	6	a	a	DET
gp-3	22	7	finance	finance	NOUN
gp-3	22	8	company	company	NOUN
gp-3	22	9	that	that	PRON
gp-3	22	10	is	be	AUX
gp-3	22	11	still	still	ADV
gp-3	22	12	relatively	relatively	ADV
gp-3	22	13	new	new	ADJ
gp-3	22	14	,	,	PUNCT
gp-3	22	15	at	at	ADP
gp-3	22	16	the	the	DET
gp-3	22	17	beginning	beginning	NOUN
gp-3	22	18	of	of	ADP
gp-3	22	19	its	its	PRON
gp-3	22	20	development	development	NOUN
gp-3	22	21	the	the	DET
gp-3	22	22	leasing	leasing	NOUN
gp-3	22	23	business	business	NOUN
gp-3	22	24	was	be	AUX
gp-3	22	25	encouraged	encourage	VERB
gp-3	22	26	by	by	ADP
gp-3	22	27	the	the	DET
gp-3	22	28	government	government	NOUN
gp-3	22	29	in	in	ADP
gp-3	22	30	order	order	NOUN
gp-3	22	31	to	to	PART
gp-3	22	32	encourage	encourage	VERB
gp-3	22	33	the	the	DET
gp-3	22	34	development	development	NOUN
gp-3	22	35	of	of	ADP
gp-3	22	36	the	the	DET
gp-3	22	37	business	business	NOUN
gp-3	22	38	world	world	NOUN
gp-3	22	39	by	by	ADP
gp-3	22	40	providing	provide	VERB
gp-3	22	41	several	several	ADJ
gp-3	22	42	facilities	facility	NOUN
gp-3	22	43	,	,	PUNCT
gp-3	22	44	among	among	ADP
gp-3	22	45	others	other	NOUN
gp-3	22	46	,	,	PUNCT
gp-3	22	47	by	by	ADP
gp-3	22	48	providing	provide	VERB
gp-3	22	49	a	a	DET
gp-3	22	50	delay	delay	NOUN
gp-3	22	51	in	in	ADP
gp-3	22	52	tax	tax	NOUN
gp-3	22	53	payments	payment	NOUN
gp-3	22	54	,	,	PUNCT
gp-3	22	55	so	so	SCONJ
gp-3	22	56	that	that	SCONJ
gp-3	22	57	the	the	DET
gp-3	22	58	leasing	leasing	NOUN
gp-3	22	59	business	business	NOUN
gp-3	22	60	developed	develop	VERB
gp-3	22	61	very	very	ADV
gp-3	22	62	advanced	advanced	ADJ
gp-3	22	63	and	and	CCONJ
gp-3	22	64	rapidly	rapidly	ADV
gp-3	22	65	.	.	PUNCT
gp-3	23	1	in	in	ADP
gp-3	23	2	the	the	DET
gp-3	23	3	context	context	NOUN
gp-3	23	4	of	of	ADP
gp-3	23	5	leasing	leasing	NOUN
gp-3	23	6	institutions	institution	NOUN
gp-3	23	7	(	(	PUNCT
gp-3	23	8	leasing	leasing	NOUN
gp-3	23	9	)	)	PUNCT
gp-3	23	10	itself	itself	PRON
gp-3	23	11	,	,	PUNCT
gp-3	23	12	there	there	PRON
gp-3	23	13	is	be	VERB
gp-3	23	14	a	a	DET
gp-3	23	15	debate	debate	NOUN
gp-3	23	16	whether	whether	SCONJ
gp-3	23	17	buying	buy	VERB
gp-3	23	18	and	and	CCONJ
gp-3	23	19	selling	sell	VERB
gp-3	23	20	institutions	institution	NOUN
gp-3	23	21	,	,	PUNCT
gp-3	23	22	buying	buying	NOUN
gp-3	23	23	and	and	CCONJ
gp-3	23	24	selling	selling	NOUN
gp-3	23	25	,	,	PUNCT
gp-3	23	26	buying	buy	VERB
gp-3	23	27	and	and	CCONJ
gp-3	23	28	selling	sell	VERB
gp-3	23	29	in	in	ADP
gp-3	23	30	installments	installment	NOUN
gp-3	23	31	or	or	CCONJ
gp-3	23	32	leasing	lease	VERB
gp-3	23	33	with	with	ADP
gp-3	23	34	an	an	DET
gp-3	23	35	option	option	NOUN
gp-3	23	36	to	to	PART
gp-3	23	37	buy	buy	VERB
gp-3	23	38	,	,	PUNCT
gp-3	23	39	this	this	PRON
gp-3	23	40	is	be	AUX
gp-3	23	41	closely	closely	ADV
gp-3	23	42	related	relate	VERB
gp-3	23	43	to	to	ADP
gp-3	23	44	material	material	ADJ
gp-3	23	45	rights	right	NOUN
gp-3	23	46	which	which	PRON
gp-3	23	47	on	on	ADP
gp-3	23	48	one	one	NUM
gp-3	23	49	side	side	NOUN
gp-3	23	50	involve	involve	VERB
gp-3	23	51	the	the	DET
gp-3	23	52	boundaries	boundary	NOUN
gp-3	23	53	of	of	ADP
gp-3	23	54	rights	right	NOUN
gp-3	23	55	and	and	CCONJ
gp-3	23	56	obligations	obligation	NOUN
gp-3	23	57	.	.	PUNCT
gp-3	24	1	responsibility	responsibility	NOUN
gp-3	24	2	.	.	PUNCT
gp-3	25	1	the	the	DET
gp-3	25	2	facilities	facility	NOUN
gp-3	25	3	provided	provide	VERB
gp-3	25	4	by	by	ADP
gp-3	25	5	the	the	DET
gp-3	25	6	leasing	lease	VERB
gp-3	25	7	company	company	NOUN
gp-3	25	8	(	(	PUNCT
gp-3	25	9	lease	lease	NOUN
gp-3	25	10	)	)	PUNCT
gp-3	25	11	as	as	ADP
gp-3	25	12	a	a	DET
gp-3	25	13	finance	finance	NOUN
gp-3	25	14	company	company	NOUN
gp-3	25	15	greatly	greatly	ADV
gp-3	25	16	relieve	relieve	VERB
gp-3	25	17	consumers	consumer	NOUN
gp-3	25	18	who	who	PRON
gp-3	25	19	lack	lack	VERB
gp-3	25	20	capital	capital	NOUN
gp-3	25	21	to	to	PART
gp-3	25	22	purchase	purchase	VERB
gp-3	25	23	business	business	NOUN
gp-3	25	24	support	support	NOUN
gp-3	25	25	tools	tool	NOUN
gp-3	25	26	,	,	PUNCT
gp-3	25	27	so	so	SCONJ
gp-3	25	28	that	that	SCONJ
gp-3	25	29	leasing	leasing	NOUN
gp-3	25	30	becomes	become	VERB
gp-3	25	31	a	a	DET
gp-3	25	32	very	very	ADJ
gp-3	25	33	solution	solution	NOUN
gp-3	25	34	.	.	PUNCT
gp-3	26	1	research	research	NOUN
gp-3	26	2	methods	method	NOUN
gp-3	26	3	research	research	NOUN
gp-3	26	4	methods	method	NOUN
gp-3	26	5	used	use	VERB
gp-3	26	6	in	in	ADP
gp-3	26	7	solving	solve	VERB
gp-3	26	8	problems	problem	NOUN
gp-3	26	9	include	include	VERB
gp-3	26	10	analytical	analytical	ADJ
gp-3	26	11	methods	method	NOUN
gp-3	26	12	.	.	PUNCT
gp-3	27	1	the	the	DET
gp-3	27	2	image	image	NOUN
gp-3	27	3	caption	caption	NOUN
gp-3	27	4	is	be	AUX
gp-3	27	5	placed	place	VERB
gp-3	27	6	as	as	ADP
gp-3	27	7	part	part	NOUN
gp-3	27	8	of	of	ADP
gp-3	27	9	the	the	DET
gp-3	27	10	image	image	NOUN
gp-3	27	11	title	title	NOUN
gp-3	27	12	(	(	PUNCT
gp-3	27	13	figure	figure	NOUN
gp-3	27	14	caption	caption	NOUN
gp-3	27	15	)	)	PUNCT
gp-3	27	16	instead	instead	ADV
gp-3	27	17	of	of	ADP
gp-3	27	18	being	be	AUX
gp-3	27	19	part	part	NOUN
gp-3	27	20	of	of	ADP
gp-3	27	21	the	the	DET
gp-3	27	22	image	image	NOUN
gp-3	27	23	.	.	PUNCT
gp-3	28	1	the	the	DET
gp-3	28	2	methods	method	NOUN
gp-3	28	3	used	use	VERB
gp-3	28	4	in	in	ADP
gp-3	28	5	completing	complete	VERB
gp-3	28	6	the	the	DET
gp-3	28	7	study	study	NOUN
gp-3	28	8	are	be	AUX
gp-3	28	9	written	write	VERB
gp-3	28	10	in	in	ADP
gp-3	28	11	this	this	DET
gp-3	28	12	section	section	NOUN
gp-3	28	13	.	.	PUNCT
gp-3	29	1	in	in	ADP
gp-3	29	2	the	the	DET
gp-3	29	3	research	research	NOUN
gp-3	29	4	method	method	NOUN
gp-3	29	5	,	,	PUNCT
gp-3	29	6	small	small	ADJ
gp-3	29	7	and	and	CCONJ
gp-3	29	8	non	non	ADJ
gp-3	29	9	-	-	ADJ
gp-3	29	10	primary	primary	ADJ
gp-3	29	11	tools	tool	NOUN
gp-3	29	12	(	(	PUNCT
gp-3	29	13	already	already	ADV
gp-3	29	14	common	common	ADJ
gp-3	29	15	in	in	ADP
gp-3	29	16	the	the	DET
gp-3	29	17	lab	lab	NOUN
gp-3	29	18	,	,	PUNCT
gp-3	29	19	such	such	ADJ
gp-3	29	20	as	as	ADP
gp-3	29	21	:	:	PUNCT
gp-3	29	22	scissors	scissor	NOUN
gp-3	29	23	,	,	PUNCT
gp-3	29	24	measuring	measure	VERB
gp-3	29	25	cups	cup	NOUN
gp-3	29	26	,	,	PUNCT
gp-3	29	27	pencils	pencil	NOUN
gp-3	29	28	)	)	PUNCT
gp-3	29	29	do	do	AUX
gp-3	29	30	not	not	PART
gp-3	29	31	need	need	VERB
gp-3	29	32	to	to	PART
gp-3	29	33	be	be	AUX
gp-3	29	34	written	write	VERB
gp-3	29	35	down	down	ADP
gp-3	29	36	,	,	PUNCT
gp-3	29	37	but	but	CCONJ
gp-3	29	38	simply	simply	ADV
gp-3	29	39	write	write	VERB
gp-3	29	40	down	down	ADP
gp-3	29	41	the	the	DET
gp-3	29	42	main	main	ADJ
gp-3	29	43	equipment	equipment	NOUN
gp-3	29	44	sequence	sequence	NOUN
gp-3	29	45	,	,	PUNCT
gp-3	29	46	or	or	CCONJ
gp-3	29	47	the	the	DET
gp-3	29	48	main	main	ADJ
gp-3	29	49	tools	tool	NOUN
gp-3	29	50	used	use	VERB
gp-3	29	51	for	for	ADP
gp-3	29	52	analysis	analysis	NOUN
gp-3	29	53	and	and	CCONJ
gp-3	29	54	/	/	SYM
gp-3	29	55	or	or	CCONJ
gp-3	29	56	characterization	characterization	NOUN
gp-3	29	57	,	,	PUNCT
gp-3	29	58	even	even	ADV
gp-3	29	59	needing	need	VERB
gp-3	29	60	to	to	PART
gp-3	29	61	get	get	VERB
gp-3	29	62	to	to	ADP
gp-3	29	63	the	the	DET
gp-3	29	64	type	type	NOUN
gp-3	29	65	and	and	CCONJ
gp-3	29	66	accuracy	accuracy	NOUN
gp-3	29	67	;	;	PUNCT
gp-3	29	68	write	write	VERB
gp-3	29	69	down	down	ADP
gp-3	29	70	in	in	ADP
gp-3	29	71	full	full	ADJ
gp-3	29	72	the	the	DET
gp-3	29	73	location	location	NOUN
gp-3	29	74	of	of	ADP
gp-3	29	75	the	the	DET
gp-3	29	76	study	study	NOUN
gp-3	29	77	,	,	PUNCT
gp-3	29	78	the	the	DET
gp-3	29	79	number	number	NOUN
gp-3	29	80	of	of	ADP
gp-3	29	81	respondents	respondent	NOUN
gp-3	29	82	,	,	PUNCT
gp-3	29	83	how	how	SCONJ
gp-3	29	84	to	to	PART
gp-3	29	85	process	process	VERB
gp-3	29	86	the	the	DET
gp-3	29	87	results	result	NOUN
gp-3	29	88	of	of	ADP
gp-3	29	89	observations	observation	NOUN
gp-3	29	90	or	or	CCONJ
gp-3	29	91	interviews	interview	NOUN
gp-3	29	92	or	or	CCONJ
gp-3	29	93	questionnaires	questionnaire	NOUN
gp-3	29	94	,	,	PUNCT
gp-3	29	95	how	how	SCONJ
gp-3	29	96	to	to	PART
gp-3	29	97	measure	measure	VERB
gp-3	29	98	performance	performance	NOUN
gp-3	29	99	benchmarks	benchmark	NOUN
gp-3	29	100	;	;	PUNCT
gp-3	29	101	the	the	DET
gp-3	29	102	common	common	ADJ
gp-3	29	103	method	method	NOUN
gp-3	29	104	does	do	AUX
gp-3	29	105	not	not	PART
gp-3	29	106	need	need	VERB
gp-3	29	107	to	to	PART
gp-3	29	108	be	be	AUX
gp-3	29	109	written	write	VERB
gp-3	29	110	in	in	ADP
gp-3	29	111	detail	detail	NOUN
gp-3	29	112	,	,	PUNCT
gp-3	29	113	but	but	CCONJ
gp-3	29	114	simply	simply	ADV
gp-3	29	115	refers	refer	VERB
gp-3	29	116	to	to	ADP
gp-3	29	117	the	the	DET
gp-3	29	118	reference	reference	NOUN
gp-3	29	119	book	book	NOUN
gp-3	29	120	.	.	PUNCT
gp-3	30	1	the	the	DET
gp-3	30	2	test	test	NOUN
gp-3	30	3	procedure	procedure	NOUN
gp-3	30	4	should	should	AUX
gp-3	30	5	be	be	AUX
gp-3	30	6	written	write	VERB
gp-3	30	7	in	in	ADP
gp-3	30	8	the	the	DET
gp-3	30	9	form	form	NOUN
gp-3	30	10	of	of	ADP
gp-3	30	11	a	a	DET
gp-3	30	12	news	news	NOUN
gp-3	30	13	sentence	sentence	NOUN
gp-3	30	14	,	,	PUNCT
gp-3	30	15	not	not	PART
gp-3	30	16	a	a	DET
gp-3	30	17	command	command	NOUN
gp-3	30	18	sentence	sentence	NOUN
gp-3	30	19	.	.	PUNCT
gp-3	31	1	oyundari	oyundari	PROPN
gp-3	32	1	b	b	X
gp-3	32	2	25	25	NUM
gp-3	32	3	result	result	NOUN
gp-3	32	4	and	and	CCONJ
gp-3	32	5	discussion	discussion	NOUN
gp-3	32	6	a.	a.	NOUN
gp-3	32	7	definition	definition	NOUN
gp-3	32	8	of	of	ADP
gp-3	32	9	leasing	leasing	NOUN
gp-3	32	10	is	be	AUX
gp-3	32	11	corporate	corporate	ADJ
gp-3	32	12	financing	financing	NOUN
gp-3	32	13	in	in	ADP
gp-3	32	14	the	the	DET
gp-3	32	15	form	form	NOUN
gp-3	32	16	of	of	ADP
gp-3	32	17	providing	provide	VERB
gp-3	32	18	capital	capital	NOUN
gp-3	32	19	goods	good	NOUN
gp-3	32	20	with	with	ADP
gp-3	32	21	regular	regular	ADJ
gp-3	32	22	payments	payment	NOUN
gp-3	32	23	by	by	ADP
gp-3	32	24	companies	company	NOUN
gp-3	32	25	that	that	PRON
gp-3	32	26	use	use	VERB
gp-3	32	27	these	these	DET
gp-3	32	28	capital	capital	NOUN
gp-3	32	29	goods	good	NOUN
gp-3	32	30	,	,	PUNCT
gp-3	32	31	and	and	CCONJ
gp-3	32	32	can	can	AUX
gp-3	32	33	be	be	AUX
gp-3	32	34	purchased	purchase	VERB
gp-3	32	35	or	or	CCONJ
gp-3	32	36	extended	extend	VERB
gp-3	32	37	for	for	ADP
gp-3	32	38	a	a	DET
gp-3	32	39	period	period	NOUN
gp-3	32	40	based	base	VERB
gp-3	32	41	on	on	ADP
gp-3	32	42	residual	residual	ADJ
gp-3	32	43	value	value	NOUN
gp-3	32	44	.	.	PUNCT
gp-3	33	1	there	there	PRON
gp-3	33	2	is	be	VERB
gp-3	33	3	also	also	ADV
gp-3	33	4	the	the	DET
gp-3	33	5	notion	notion	NOUN
gp-3	33	6	of	of	ADP
gp-3	33	7	leasing	leasing	NOUN
gp-3	33	8	according	accord	VERB
gp-3	33	9	to	to	ADP
gp-3	33	10	prof	prof	PROPN
gp-3	33	11	.	.	PUNCT
gp-3	34	1	r.	r.	PROPN
gp-3	34	2	subekti	subekti	PROPN
gp-3	34	3	,	,	PUNCT
gp-3	34	4	s.h	s.h	PROPN
gp-3	34	5	.	.	PROPN
gp-3	35	1	in	in	ADP
gp-3	35	2	his	his	PRON
gp-3	35	3	book	book	NOUN
gp-3	35	4	"	"	PUNCT
gp-3	35	5	many	many	ADJ
gp-3	35	6	agreements	agreement	NOUN
gp-3	35	7	"	"	PUNCT
gp-3	35	8	.	.	PUNCT
gp-3	36	1	this	this	PRON
gp-3	36	2	is	be	AUX
gp-3	36	3	nothing	nothing	PRON
gp-3	36	4	other	other	ADJ
gp-3	36	5	than	than	ADP
gp-3	36	6	a	a	DET
gp-3	36	7	lease	lease	NOUN
gp-3	36	8	agreement	agreement	NOUN
gp-3	36	9	that	that	PRON
gp-3	36	10	has	have	AUX
gp-3	36	11	developed	develop	VERB
gp-3	36	12	among	among	ADP
gp-3	36	13	entrepreneurs	entrepreneur	NOUN
gp-3	36	14	,	,	PUNCT
gp-3	36	15	where	where	SCONJ
gp-3	36	16	the	the	DET
gp-3	36	17	"	"	PUNCT
gp-3	36	18	lessor	lessor	NOUN
gp-3	36	19	"	"	PUNCT
gp-3	36	20	leases	lease	VERB
gp-3	36	21	a	a	DET
gp-3	36	22	company	company	NOUN
gp-3	36	23	equipment	equipment	NOUN
gp-3	36	24	(	(	PUNCT
gp-3	36	25	machinery	machinery	NOUN
gp-3	36	26	)	)	PUNCT
gp-3	36	27	including	include	VERB
gp-3	36	28	service	service	NOUN
gp-3	36	29	,	,	PUNCT
gp-3	36	30	maintenance	maintenance	NOUN
gp-3	36	31	and	and	CCONJ
gp-3	36	32	others	other	NOUN
gp-3	36	33	to	to	ADP
gp-3	36	34	the	the	DET
gp-3	36	35	"	"	PUNCT
gp-3	36	36	lessee	lessee	NOUN
gp-3	36	37	"	"	PUNCT
gp-3	36	38	for	for	ADP
gp-3	36	39	a	a	DET
gp-3	36	40	certain	certain	ADJ
gp-3	36	41	period	period	NOUN
gp-3	36	42	of	of	ADP
gp-3	36	43	time	time	NOUN
gp-3	36	44	.	.	PUNCT
gp-3	37	1	some	some	DET
gp-3	37	2	definitions	definition	NOUN
gp-3	37	3	of	of	ADP
gp-3	37	4	leasing	leasing	NOUN
gp-3	37	5	or	or	CCONJ
gp-3	37	6	known	know	VERB
gp-3	37	7	as	as	ADP
gp-3	37	8	leasing	leasing	NOUN
gp-3	37	9	include	include	VERB
gp-3	37	10	:	:	PUNCT
gp-3	37	11	a.	a.	NOUN
gp-3	37	12	the	the	DET
gp-3	37	13	equipment	equipment	NOUN
gp-3	37	14	leasing	leasing	NOUN
gp-3	37	15	association	association	NOUN
gp-3	37	16	(	(	PUNCT
gp-3	37	17	ela	ela	PROPN
gp-3	37	18	-	-	PUNCT
gp-3	37	19	uk	uk	PROPN
gp-3	37	20	)	)	PUNCT
gp-3	37	21	leasing	leasing	NOUN
gp-3	37	22	is	be	AUX
gp-3	37	23	a	a	DET
gp-3	37	24	contract	contract	NOUN
gp-3	37	25	between	between	ADP
gp-3	37	26	the	the	DET
gp-3	37	27	lessor	lessor	NOUN
gp-3	37	28	and	and	CCONJ
gp-3	37	29	the	the	DET
gp-3	37	30	lessee	lessee	NOUN
gp-3	37	31	for	for	ADP
gp-3	37	32	the	the	DET
gp-3	37	33	leasing	leasing	NOUN
gp-3	37	34	of	of	ADP
gp-3	37	35	a	a	DET
gp-3	37	36	certain	certain	ADJ
gp-3	37	37	type	type	NOUN
gp-3	37	38	of	of	ADP
gp-3	37	39	goods	good	NOUN
gp-3	37	40	or	or	CCONJ
gp-3	37	41	assets	asset	NOUN
gp-3	37	42	directly	directly	ADV
gp-3	37	43	,	,	PUNCT
gp-3	37	44	from	from	ADP
gp-3	37	45	the	the	DET
gp-3	37	46	factory	factory	NOUN
gp-3	37	47	or	or	CCONJ
gp-3	37	48	selling	sell	VERB
gp-3	37	49	agent	agent	NOUN
gp-3	37	50	by	by	ADP
gp-3	37	51	the	the	DET
gp-3	37	52	lessee	lessee	NOUN
gp-3	37	53	.	.	PUNCT
gp-3	38	1	the	the	DET
gp-3	38	2	ownership	ownership	NOUN
gp-3	38	3	rights	right	NOUN
gp-3	38	4	of	of	ADP
gp-3	38	5	the	the	DET
gp-3	38	6	goods	good	NOUN
gp-3	38	7	remain	remain	VERB
gp-3	38	8	with	with	ADP
gp-3	38	9	the	the	DET
gp-3	38	10	lessor	lessor	NOUN
gp-3	38	11	.	.	PUNCT
gp-3	39	1	the	the	DET
gp-3	39	2	lessee	lessee	NOUN
gp-3	39	3	has	have	VERB
gp-3	39	4	the	the	DET
gp-3	39	5	right	right	NOUN
gp-3	39	6	to	to	PART
gp-3	39	7	use	use	VERB
gp-3	39	8	the	the	DET
gp-3	39	9	object	object	NOUN
gp-3	39	10	by	by	ADP
gp-3	39	11	paying	pay	VERB
gp-3	39	12	the	the	DET
gp-3	39	13	rent	rent	NOUN
gp-3	39	14	for	for	ADP
gp-3	39	15	a	a	DET
gp-3	39	16	specified	specify	VERB
gp-3	39	17	amount	amount	NOUN
gp-3	39	18	and	and	CCONJ
gp-3	39	19	period	period	NOUN
gp-3	39	20	of	of	ADP
gp-3	39	21	time	time	NOUN
gp-3	39	22	.	.	PUNCT
gp-3	40	1	b.	b.	PROPN
gp-3	40	2	anembal	anembal	PROPN
gp-3	40	3	and	and	CCONJ
gp-3	40	4	isom	isom	NOUN
gp-3	40	5	from	from	ADP
gp-3	40	6	a	a	DET
gp-3	40	7	legal	legal	ADJ
gp-3	40	8	point	point	NOUN
gp-3	40	9	of	of	ADP
gp-3	40	10	view	view	NOUN
gp-3	40	11	,	,	PUNCT
gp-3	40	12	leasing	leasing	NOUN
gp-3	40	13	activities	activity	NOUN
gp-3	40	14	have	have	VERB
gp-3	40	15	4	4	NUM
gp-3	40	16	characteristics	characteristic	NOUN
gp-3	40	17	,	,	PUNCT
gp-3	40	18	namely	namely	ADV
gp-3	40	19	:	:	PUNCT
gp-3	40	20	1	1	X
gp-3	40	21	)	)	PUNCT
gp-3	40	22	agreement	agreement	NOUN
gp-3	40	23	between	between	ADP
gp-3	40	24	the	the	DET
gp-3	40	25	lessor	lessor	NOUN
gp-3	40	26	and	and	CCONJ
gp-3	40	27	the	the	DET
gp-3	40	28	lessee	lessee	NOUN
gp-3	40	29	.	.	PUNCT
gp-3	41	1	2	2	X
gp-3	41	2	)	)	PUNCT
gp-3	41	3	based	base	VERB
gp-3	41	4	on	on	ADP
gp-3	41	5	the	the	DET
gp-3	41	6	lessing	lessing	NOUN
gp-3	41	7	agreement	agreement	NOUN
gp-3	41	8	,	,	PUNCT
gp-3	41	9	the	the	DET
gp-3	41	10	lessor	lessor	NOUN
gp-3	41	11	transfers	transfer	VERB
gp-3	41	12	the	the	DET
gp-3	41	13	right	right	NOUN
gp-3	41	14	to	to	PART
gp-3	41	15	use	use	VERB
gp-3	41	16	the	the	DET
gp-3	41	17	goods	good	NOUN
gp-3	41	18	to	to	ADP
gp-3	41	19	the	the	DET
gp-3	41	20	lessee	lessee	NOUN
gp-3	41	21	.	.	PUNCT
gp-3	42	1	3	3	X
gp-3	42	2	)	)	PUNCT
gp-3	42	3	the	the	DET
gp-3	42	4	lessee	lessee	NOUN
gp-3	42	5	pays	pay	VERB
gp-3	42	6	the	the	DET
gp-3	42	7	lessor	lessor	NOUN
gp-3	42	8	rent	rent	NOUN
gp-3	42	9	for	for	ADP
gp-3	42	10	the	the	DET
gp-3	42	11	use	use	NOUN
gp-3	42	12	of	of	ADP
gp-3	42	13	the	the	DET
gp-3	42	14	goods	good	NOUN
gp-3	42	15	or	or	CCONJ
gp-3	42	16	assets	asset	NOUN
gp-3	42	17	.	.	PUNCT
gp-3	43	1	4	4	X
gp-3	43	2	)	)	PUNCT
gp-3	43	3	the	the	DET
gp-3	43	4	lessee	lessee	NOUN
gp-3	43	5	returns	return	VERB
gp-3	43	6	the	the	DET
gp-3	43	7	goods	good	NOUN
gp-3	43	8	or	or	CCONJ
gp-3	43	9	assets	asset	NOUN
gp-3	43	10	to	to	ADP
gp-3	43	11	the	the	DET
gp-3	43	12	lessor	lessor	NOUN
gp-3	43	13	at	at	ADP
gp-3	43	14	the	the	DET
gp-3	43	15	end	end	NOUN
gp-3	43	16	of	of	ADP
gp-3	43	17	the	the	DET
gp-3	43	18	predetermined	predetermined	ADJ
gp-3	43	19	period	period	NOUN
gp-3	43	20	and	and	CCONJ
gp-3	43	21	the	the	DET
gp-3	43	22	term	term	NOUN
gp-3	43	23	is	be	AUX
gp-3	43	24	less	less	ADJ
gp-3	43	25	than	than	ADP
gp-3	43	26	the	the	DET
gp-3	43	27	economic	economic	ADJ
gp-3	43	28	life	life	NOUN
gp-3	43	29	of	of	ADP
gp-3	43	30	the	the	DET
gp-3	43	31	goods	good	NOUN
gp-3	43	32	c.	c.	NOUN
gp-3	43	33	decree	decree	NOUN
gp-3	43	34	of	of	ADP
gp-3	43	35	the	the	DET
gp-3	43	36	minister	minister	NOUN
gp-3	43	37	of	of	ADP
gp-3	43	38	finance	finance	PROPN
gp-3	43	39	no	no	NOUN
gp-3	43	40	.	.	PROPN
gp-3	43	41	1169	1169	NUM
gp-3	43	42	/	/	SYM
gp-3	43	43	kmk	kmk	PROPN
gp-3	43	44	.	.	PROPN
gp-3	44	1	01/1991	01/1991	PROPN
gp-3	45	1	dated	date	VERB
gp-3	45	2	21	21	NUM
gp-3	45	3	november	november	PROPN
gp-3	45	4	1991	1991	NUM
gp-3	45	5	concerning	concern	VERB
gp-3	45	6	leasing	leasing	NOUN
gp-3	45	7	activities	activity	NOUN
gp-3	45	8	.	.	PUNCT
gp-3	46	1	leasing	leasing	NOUN
gp-3	46	2	is	be	AUX
gp-3	46	3	a	a	DET
gp-3	46	4	financing	financing	NOUN
gp-3	46	5	activity	activity	NOUN
gp-3	46	6	in	in	ADP
gp-3	46	7	the	the	DET
gp-3	46	8	form	form	NOUN
gp-3	46	9	of	of	ADP
gp-3	46	10	providing	provide	VERB
gp-3	46	11	capital	capital	NOUN
gp-3	46	12	goods	good	NOUN
gp-3	46	13	either	either	CCONJ
gp-3	46	14	by	by	ADP
gp-3	46	15	leasing	lease	VERB
gp-3	46	16	with	with	ADP
gp-3	46	17	option	option	NOUN
gp-3	46	18	rights	right	NOUN
gp-3	46	19	(	(	PUNCT
gp-3	46	20	finance	finance	NOUN
gp-3	46	21	lease	lease	NOUN
gp-3	46	22	)	)	PUNCT
gp-3	46	23	or	or	CCONJ
gp-3	46	24	leasing	lease	VERB
gp-3	46	25	without	without	ADP
gp-3	46	26	option	option	NOUN
gp-3	46	27	rights	right	NOUN
gp-3	46	28	(	(	PUNCT
gp-3	46	29	operating	operating	NOUN
gp-3	46	30	lease	lease	NOUN
gp-3	46	31	)	)	PUNCT
gp-3	46	32	to	to	PART
gp-3	46	33	be	be	AUX
gp-3	46	34	used	use	VERB
gp-3	46	35	by	by	ADP
gp-3	46	36	the	the	DET
gp-3	46	37	lessee	lessee	NOUN
gp-3	46	38	for	for	ADP
gp-3	46	39	a	a	DET
gp-3	46	40	certain	certain	ADJ
gp-3	46	41	period	period	NOUN
gp-3	46	42	of	of	ADP
gp-3	46	43	time	time	NOUN
gp-3	46	44	based	base	VERB
gp-3	46	45	on	on	ADP
gp-3	46	46	periodic	periodic	ADJ
gp-3	46	47	payments	payment	NOUN
gp-3	46	48	.	.	PUNCT
gp-3	47	1	b.	b.	PROPN
gp-3	48	1	legal	legal	ADJ
gp-3	48	2	basis	basis	NOUN
gp-3	48	3	of	of	ADP
gp-3	48	4	leasing	lease	VERB
gp-3	48	5	leasing	leasing	NOUN
gp-3	48	6	activities	activity	NOUN
gp-3	48	7	are	be	AUX
gp-3	48	8	officially	officially	ADV
gp-3	48	9	allowed	allow	VERB
gp-3	48	10	to	to	PART
gp-3	48	11	operate	operate	VERB
gp-3	48	12	in	in	ADP
gp-3	48	13	indonesia	indonesia	PROPN
gp-3	48	14	after	after	ADP
gp-3	48	15	the	the	DET
gp-3	48	16	issuance	issuance	NOUN
gp-3	48	17	of	of	ADP
gp-3	48	18	a	a	DET
gp-3	48	19	joint	joint	ADJ
gp-3	48	20	decree	decree	NOUN
gp-3	48	21	between	between	ADP
gp-3	48	22	the	the	DET
gp-3	48	23	minister	minister	NOUN
gp-3	48	24	of	of	ADP
gp-3	48	25	finance	finance	NOUN
gp-3	48	26	,	,	PUNCT
gp-3	48	27	minister	minister	NOUN
gp-3	48	28	of	of	ADP
gp-3	48	29	industry	industry	NOUN
gp-3	48	30	and	and	CCONJ
gp-3	48	31	minister	minister	NOUN
gp-3	48	32	of	of	ADP
gp-3	48	33	trade	trade	NOUN
gp-3	48	34	number	number	NOUN
gp-3	48	35	kep	kep	NOUN
gp-3	48	36	.	.	PUNCT
gp-3	49	1	122	122	NUM
gp-3	49	2	/	/	SYM
gp-3	49	3	mk	mk	PROPN
gp-3	49	4	/	/	SYM
gp-3	49	5	iv/2/1974	iv/2/1974	PROPN
gp-3	49	6	,	,	PUNCT
gp-3	49	7	number	number	NOUN
gp-3	49	8	32	32	NUM
gp-3	49	9	/	/	SYM
gp-3	49	10	m	m	VERB
gp-3	49	11	/	/	SYM
gp-3	49	12	sk/2/74	sk/2/74	ADJ
gp-3	49	13	and	and	CCONJ
gp-3	49	14	number	number	NOUN
gp-3	49	15	30	30	NUM
gp-3	49	16	/	/	SYM
gp-3	49	17	kpb	kpb	NOUN
gp-3	49	18	/	/	SYM
gp-3	49	19	i/74	i/74	PROPN
gp-3	49	20	dated	date	VERB
gp-3	49	21	february	february	NOUN
gp-3	49	22	7	7	NUM
gp-3	49	23	,	,	PUNCT
gp-3	49	24	1974	1974	NUM
gp-3	49	25	concerning	concern	VERB
gp-3	49	26	leasing	leasing	NOUN
gp-3	49	27	business	business	NOUN
gp-3	49	28	licensing	licensing	NOUN
gp-3	49	29	in	in	ADP
gp-3	49	30	indonesia	indonesia	PROPN
gp-3	49	31	.	.	PUNCT
gp-3	50	1	the	the	DET
gp-3	50	2	authority	authority	NOUN
gp-3	50	3	to	to	PART
gp-3	50	4	provide	provide	VERB
gp-3	50	5	a	a	DET
gp-3	50	6	leasing	leasing	NOUN
gp-3	50	7	business	business	NOUN
gp-3	50	8	was	be	AUX
gp-3	50	9	issued	issue	VERB
gp-3	50	10	by	by	ADP
gp-3	50	11	the	the	DET
gp-3	50	12	minister	minister	PROPN
gp-3	50	13	of	of	ADP
gp-3	50	14	finance	finance	NOUN
gp-3	50	15	based	base	VERB
gp-3	50	16	on	on	ADP
gp-3	50	17	decree	decree	ADJ
gp-3	50	18	number	number	NOUN
gp-3	50	19	649	649	NUM
gp-3	50	20	/	/	SYM
gp-3	50	21	mk	mk	PROPN
gp-3	50	22	/	/	SYM
gp-3	50	23	iv/5/1974	iv/5/1974	PROPN
gp-3	50	24	dated	date	VERB
gp-3	50	25	may	may	PROPN
gp-3	50	26	6	6	NUM
gp-3	50	27	,	,	PUNCT
gp-3	50	28	1974	1974	NUM
gp-3	50	29	which	which	PRON
gp-3	50	30	regulates	regulate	VERB
gp-3	50	31	the	the	DET
gp-3	50	32	provisions	provision	NOUN
gp-3	50	33	for	for	ADP
gp-3	50	34	licensing	licensing	NOUN
gp-3	50	35	procedures	procedure	NOUN
gp-3	50	36	and	and	CCONJ
gp-3	50	37	leasing	lease	VERB
gp-3	50	38	business	business	NOUN
gp-3	50	39	activities	activity	NOUN
gp-3	50	40	in	in	ADP
gp-3	50	41	indonesia	indonesia	PROPN
gp-3	50	42	.	.	PUNCT
gp-3	51	1	the	the	DET
gp-3	51	2	minimum	minimum	ADJ
gp-3	51	3	provisions	provision	NOUN
gp-3	51	4	for	for	ADP
gp-3	51	5	paid	pay	VERB
gp-3	51	6	-	-	PUNCT
gp-3	51	7	up	up	ADP
gp-3	51	8	capital	capital	NOUN
gp-3	51	9	for	for	ADP
gp-3	51	10	the	the	DET
gp-3	51	11	establishment	establishment	NOUN
gp-3	51	12	of	of	ADP
gp-3	51	13	a	a	DET
gp-3	51	14	finance	finance	NOUN
gp-3	51	15	company	company	NOUN
gp-3	51	16	that	that	PRON
gp-3	51	17	carries	carry	VERB
gp-3	51	18	out	out	ADP
gp-3	51	19	leasing	leasing	NOUN
gp-3	51	20	business	business	NOUN
gp-3	51	21	activities	activity	NOUN
gp-3	51	22	are	be	AUX
gp-3	51	23	regulated	regulate	VERB
gp-3	51	24	in	in	ADP
gp-3	51	25	pakdes	pakde	NOUN
gp-3	51	26	20	20	NUM
gp-3	51	27	,	,	PUNCT
gp-3	51	28	1988	1988	NUM
gp-3	51	29	by	by	ADP
gp-3	51	30	decree	decree	NOUN
gp-3	51	31	of	of	ADP
gp-3	51	32	the	the	DET
gp-3	51	33	minister	minister	NOUN
gp-3	51	34	of	of	ADP
gp-3	51	35	finance	finance	PROPN
gp-3	51	36	no	no	NOUN
gp-3	51	37	.	.	PROPN
gp-3	51	38	1251	1251	NUM
gp-3	51	39	/	/	SYM
gp-3	51	40	kmk.013/1988	kmk.013/1988	PROPN
gp-3	51	41	dated	date	VERB
gp-3	51	42	december	december	PROPN
gp-3	51	43	20	20	NUM
gp-3	51	44	,	,	PUNCT
gp-3	51	45	1988	1988	NUM
gp-3	51	46	,	,	PUNCT
gp-3	51	47	with	with	ADP
gp-3	51	48	the	the	DET
gp-3	51	49	amount	amount	NOUN
gp-3	51	50	of	of	ADP
gp-3	51	51	paid	pay	VERB
gp-3	51	52	-	-	PUNCT
gp-3	51	53	up	up	ADP
gp-3	51	54	capital	capital	NOUN
gp-3	51	55	or	or	CCONJ
gp-3	51	56	mandatory	mandatory	ADJ
gp-3	51	57	savings	saving	NOUN
gp-3	51	58	and	and	CCONJ
gp-3	51	59	the	the	DET
gp-3	51	60	principal	principal	NOUN
gp-3	51	61	is	be	AUX
gp-3	51	62	determined	determine	VERB
gp-3	51	63	as	as	SCONJ
gp-3	51	64	follows	follow	VERB
gp-3	51	65	:	:	PUNCT
gp-3	51	66	national	national	ADJ
gp-3	51	67	private	private	ADJ
gp-3	51	68	company	company	NOUN
gp-3	51	69	rp	rp	NOUN
gp-3	51	70	.	.	PROPN
gp-3	51	71	3	3	NUM
gp-3	51	72	billionn	billionn	PROPN
gp-3	51	73	indonesian	indonesian	ADJ
gp-3	51	74	-	-	PUNCT
gp-3	51	75	foreign	foreign	ADJ
gp-3	51	76	joint	joint	ADJ
gp-3	51	77	venture	venture	NOUN
gp-3	51	78	of	of	ADP
gp-3	51	79	rp	rp	NOUN
gp-3	51	80	.	.	PROPN
gp-3	52	1	10	10	NUM
gp-3	52	2	billion	billion	NUM
gp-3	52	3	cooperative	cooperative	NOUN
gp-3	52	4	of	of	ADP
gp-3	52	5	rp	rp	NOUN
gp-3	52	6	.	.	PROPN
gp-3	52	7	3	3	NUM
gp-3	52	8	billion	billion	NUM
gp-3	52	9	.	.	PUNCT
gp-3	53	1	c.	c.	NOUN
gp-3	53	2	elements	element	NOUN
gp-3	53	3	of	of	ADP
gp-3	53	4	a	a	DET
gp-3	53	5	leasing	leasing	NOUN
gp-3	53	6	agreement	agreement	NOUN
gp-3	53	7	1	1	NUM
gp-3	53	8	.	.	PUNCT
gp-3	53	9	corporate	corporate	ADJ
gp-3	53	10	financing	financing	NOUN
gp-3	53	11	.	.	PUNCT
gp-3	54	1	2	2	X
gp-3	54	2	.	.	X
gp-3	54	3	provision	provision	NOUN
gp-3	54	4	of	of	ADP
gp-3	54	5	capital	capital	NOUN
gp-3	54	6	goods	good	NOUN
gp-3	54	7	.	.	PUNCT
gp-3	55	1	american	american	ADJ
gp-3	55	2	journal	journal	PROPN
gp-3	55	3	of	of	ADP
gp-3	55	4	economic	economic	ADJ
gp-3	55	5	and	and	CCONJ
gp-3	55	6	management	management	NOUN
gp-3	55	7	business	business	NOUN
gp-3	55	8	vol	vol	NOUN
gp-3	55	9	.	.	PROPN
gp-3	55	10	1	1	NUM
gp-3	55	11	no	no	NOUN
gp-3	55	12	.	.	NOUN
gp-3	55	13	1	1	NUM
gp-3	55	14	november	november	PROPN
gp-3	55	15	2022	2022	NUM
gp-3	55	16	26	26	NUM
gp-3	55	17	3	3	NUM
gp-3	55	18	.	.	PUNCT
gp-3	56	1	a	a	DET
gp-3	56	2	certain	certain	ADJ
gp-3	56	3	period	period	NOUN
gp-3	56	4	of	of	ADP
gp-3	56	5	time	time	NOUN
gp-3	56	6	.	.	PUNCT
gp-3	57	1	4	4	X
gp-3	57	2	.	.	NOUN
gp-3	57	3	periodic	periodic	ADJ
gp-3	57	4	payments	payment	NOUN
gp-3	57	5	.	.	PUNCT
gp-3	58	1	5	5	X
gp-3	58	2	.	.	X
gp-3	58	3	the	the	DET
gp-3	58	4	existence	existence	NOUN
gp-3	58	5	of	of	ADP
gp-3	58	6	voting	voting	NOUN
gp-3	58	7	rights	right	NOUN
gp-3	58	8	(	(	PUNCT
gp-3	58	9	options	option	NOUN
gp-3	58	10	)	)	PUNCT
gp-3	58	11	.	.	PUNCT
gp-3	59	1	6	6	X
gp-3	59	2	.	.	X
gp-3	59	3	there	there	PRON
gp-3	59	4	is	be	VERB
gp-3	59	5	a	a	DET
gp-3	59	6	mutually	mutually	ADV
gp-3	59	7	agreed	agree	VERB
gp-3	59	8	residual	residual	ADJ
gp-3	59	9	value	value	NOUN
gp-3	59	10	.	.	PUNCT
gp-3	60	1	7	7	X
gp-3	60	2	.	.	X
gp-3	60	3	d.	d.	NOUN
gp-3	60	4	parties	party	NOUN
gp-3	60	5	involved	involve	VERB
gp-3	60	6	in	in	ADP
gp-3	60	7	leasing	lease	VERB
gp-3	60	8	the	the	DET
gp-3	60	9	parties	party	NOUN
gp-3	60	10	involved	involve	VERB
gp-3	60	11	in	in	ADP
gp-3	60	12	the	the	DET
gp-3	60	13	process	process	NOUN
gp-3	60	14	of	of	ADP
gp-3	60	15	providing	provide	VERB
gp-3	60	16	leasing	leasing	NOUN
gp-3	60	17	facilities	facility	NOUN
gp-3	60	18	are	be	AUX
gp-3	60	19	as	as	SCONJ
gp-3	60	20	follows	follow	VERB
gp-3	60	21	:	:	PUNCT
gp-3	60	22	1	1	X
gp-3	60	23	.	.	X
gp-3	60	24	lessor	lessor	NOUN
gp-3	60	25	is	be	AUX
gp-3	60	26	a	a	DET
gp-3	60	27	leasing	lease	VERB
gp-3	60	28	company	company	NOUN
gp-3	60	29	that	that	PRON
gp-3	60	30	finances	finance	VERB
gp-3	60	31	the	the	DET
gp-3	60	32	wishes	wish	NOUN
gp-3	60	33	of	of	ADP
gp-3	60	34	its	its	PRON
gp-3	60	35	customers	customer	NOUN
gp-3	60	36	to	to	PART
gp-3	60	37	obtain	obtain	VERB
gp-3	60	38	capital	capital	NOUN
gp-3	60	39	goods	good	NOUN
gp-3	60	40	.	.	PUNCT
gp-3	61	1	lessor	lessor	NOUN
gp-3	61	2	is	be	AUX
gp-3	61	3	a	a	DET
gp-3	61	4	leasing	lease	VERB
gp-3	61	5	company	company	NOUN
gp-3	61	6	or	or	CCONJ
gp-3	61	7	party	party	NOUN
gp-3	61	8	that	that	PRON
gp-3	61	9	provides	provide	VERB
gp-3	61	10	financing	financing	NOUN
gp-3	61	11	services	service	NOUN
gp-3	61	12	to	to	ADP
gp-3	61	13	the	the	DET
gp-3	61	14	lessee	lessee	NOUN
gp-3	61	15	in	in	ADP
gp-3	61	16	the	the	DET
gp-3	61	17	form	form	NOUN
gp-3	61	18	of	of	ADP
gp-3	61	19	capital	capital	NOUN
gp-3	61	20	goods	good	NOUN
gp-3	61	21	.	.	PUNCT
gp-3	62	1	in	in	ADP
gp-3	62	2	a	a	DET
gp-3	62	3	finance	finance	NOUN
gp-3	62	4	lease	lease	NOUN
gp-3	62	5	,	,	PUNCT
gp-3	62	6	the	the	DET
gp-3	62	7	lessor	lessor	NOUN
gp-3	62	8	aims	aim	VERB
gp-3	62	9	to	to	PART
gp-3	62	10	recover	recover	VERB
gp-3	62	11	the	the	DET
gp-3	62	12	costs	cost	NOUN
gp-3	62	13	that	that	PRON
gp-3	62	14	have	have	AUX
gp-3	62	15	been	be	AUX
gp-3	62	16	expended	expend	VERB
gp-3	62	17	to	to	PART
gp-3	62	18	finance	finance	VERB
gp-3	62	19	the	the	DET
gp-3	62	20	provision	provision	NOUN
gp-3	62	21	of	of	ADP
gp-3	62	22	capital	capital	NOUN
gp-3	62	23	goods	good	NOUN
gp-3	62	24	by	by	ADP
gp-3	62	25	earning	earn	VERB
gp-3	62	26	a	a	DET
gp-3	62	27	profit	profit	NOUN
gp-3	62	28	.	.	PUNCT
gp-3	63	1	in	in	ADP
gp-3	63	2	an	an	DET
gp-3	63	3	operating	operating	NOUN
gp-3	63	4	lease	lease	NOUN
gp-3	63	5	,	,	PUNCT
gp-3	63	6	the	the	DET
gp-3	63	7	lessor	lessor	NOUN
gp-3	63	8	aims	aim	VERB
gp-3	63	9	to	to	PART
gp-3	63	10	benefit	benefit	VERB
gp-3	63	11	from	from	ADP
gp-3	63	12	the	the	DET
gp-3	63	13	provision	provision	NOUN
gp-3	63	14	of	of	ADP
gp-3	63	15	goods	good	NOUN
gp-3	63	16	and	and	CCONJ
gp-3	63	17	the	the	DET
gp-3	63	18	provision	provision	NOUN
gp-3	63	19	of	of	ADP
gp-3	63	20	services	service	NOUN
gp-3	63	21	related	relate	VERB
gp-3	63	22	to	to	ADP
gp-3	63	23	the	the	DET
gp-3	63	24	maintenance	maintenance	NOUN
gp-3	63	25	and	and	CCONJ
gp-3	63	26	operation	operation	NOUN
gp-3	63	27	of	of	ADP
gp-3	63	28	the	the	DET
gp-3	63	29	capital	capital	NOUN
gp-3	63	30	goods	good	NOUN
gp-3	63	31	.	.	PUNCT
gp-3	64	1	2	2	X
gp-3	64	2	.	.	X
gp-3	64	3	lessee	lessee	NOUN
gp-3	64	4	is	be	AUX
gp-3	64	5	a	a	DET
gp-3	64	6	customer	customer	NOUN
gp-3	64	7	who	who	PRON
gp-3	64	8	submits	submit	VERB
gp-3	64	9	a	a	DET
gp-3	64	10	leasing	leasing	NOUN
gp-3	64	11	application	application	NOUN
gp-3	64	12	to	to	ADP
gp-3	64	13	the	the	DET
gp-3	64	14	lessor	lessor	NOUN
gp-3	64	15	to	to	PART
gp-3	64	16	obtain	obtain	VERB
gp-3	64	17	the	the	DET
gp-3	64	18	desired	desire	VERB
gp-3	64	19	capital	capital	NOUN
gp-3	64	20	goods	good	NOUN
gp-3	64	21	.	.	PUNCT
gp-3	65	1	lesse	lesse	NOUN
gp-3	65	2	is	be	AUX
gp-3	65	3	a	a	DET
gp-3	65	4	company	company	NOUN
gp-3	65	5	or	or	CCONJ
gp-3	65	6	party	party	NOUN
gp-3	65	7	that	that	PRON
gp-3	65	8	obtains	obtain	VERB
gp-3	65	9	financing	financing	NOUN
gp-3	65	10	in	in	ADP
gp-3	65	11	the	the	DET
gp-3	65	12	form	form	NOUN
gp-3	65	13	of	of	ADP
gp-3	65	14	capital	capital	NOUN
gp-3	65	15	goods	good	NOUN
gp-3	65	16	from	from	ADP
gp-3	65	17	the	the	DET
gp-3	65	18	lessor	lessor	NOUN
gp-3	65	19	.	.	PUNCT
gp-3	66	1	in	in	ADP
gp-3	66	2	a	a	DET
gp-3	66	3	finance	finance	NOUN
gp-3	66	4	lease	lease	NOUN
gp-3	66	5	,	,	PUNCT
gp-3	66	6	the	the	DET
gp-3	66	7	lessee	lessee	NOUN
gp-3	66	8	aims	aim	VERB
gp-3	66	9	to	to	PART
gp-3	66	10	obtain	obtain	VERB
gp-3	66	11	financing	financing	NOUN
gp-3	66	12	in	in	ADP
gp-3	66	13	the	the	DET
gp-3	66	14	form	form	NOUN
gp-3	66	15	of	of	ADP
gp-3	66	16	goods	good	NOUN
gp-3	66	17	or	or	CCONJ
gp-3	66	18	equipment	equipment	NOUN
gp-3	66	19	by	by	ADP
gp-3	66	20	means	mean	NOUN
gp-3	66	21	of	of	ADP
gp-3	66	22	installment	installment	NOUN
gp-3	66	23	or	or	CCONJ
gp-3	66	24	periodic	periodic	ADJ
gp-3	66	25	payments	payment	NOUN
gp-3	66	26	.	.	PUNCT
gp-3	67	1	at	at	ADP
gp-3	67	2	the	the	DET
gp-3	67	3	end	end	NOUN
gp-3	67	4	of	of	ADP
gp-3	67	5	the	the	DET
gp-3	67	6	contract	contract	NOUN
gp-3	67	7	term	term	NOUN
gp-3	67	8	,	,	PUNCT
gp-3	67	9	the	the	DET
gp-3	67	10	lessee	lessee	NOUN
gp-3	67	11	has	have	VERB
gp-3	67	12	an	an	DET
gp-3	67	13	option	option	NOUN
gp-3	67	14	on	on	ADP
gp-3	67	15	the	the	DET
gp-3	67	16	goods	good	NOUN
gp-3	67	17	,	,	PUNCT
gp-3	67	18	which	which	PRON
gp-3	67	19	means	mean	VERB
gp-3	67	20	that	that	SCONJ
gp-3	67	21	the	the	DET
gp-3	67	22	lessee	lessee	NOUN
gp-3	67	23	has	have	VERB
gp-3	67	24	the	the	DET
gp-3	67	25	right	right	NOUN
gp-3	67	26	to	to	PART
gp-3	67	27	purchase	purchase	VERB
gp-3	67	28	the	the	DET
gp-3	67	29	leased	lease	VERB
gp-3	67	30	goods	good	NOUN
gp-3	67	31	at	at	ADP
gp-3	67	32	a	a	DET
gp-3	67	33	price	price	NOUN
gp-3	67	34	based	base	VERB
gp-3	67	35	on	on	ADP
gp-3	67	36	the	the	DET
gp-3	67	37	salvage	salvage	NOUN
gp-3	67	38	value	value	NOUN
gp-3	67	39	.	.	PUNCT
gp-3	68	1	in	in	ADP
gp-3	68	2	an	an	DET
gp-3	68	3	operating	operating	NOUN
gp-3	68	4	lease	lease	NOUN
gp-3	68	5	,	,	PUNCT
gp-3	68	6	the	the	DET
gp-3	68	7	lessee	lessee	NOUN
gp-3	68	8	aims	aim	VERB
gp-3	68	9	to	to	PART
gp-3	68	10	meet	meet	VERB
gp-3	68	11	the	the	DET
gp-3	68	12	needs	need	NOUN
gp-3	68	13	of	of	ADP
gp-3	68	14	the	the	DET
gp-3	68	15	equipment	equipment	NOUN
gp-3	68	16	in	in	ADP
gp-3	68	17	addition	addition	NOUN
gp-3	68	18	to	to	ADP
gp-3	68	19	the	the	DET
gp-3	68	20	operator	operator	NOUN
gp-3	68	21	and	and	CCONJ
gp-3	68	22	maintenance	maintenance	NOUN
gp-3	68	23	of	of	ADP
gp-3	68	24	the	the	DET
gp-3	68	25	equipment	equipment	NOUN
gp-3	68	26	without	without	ADP
gp-3	68	27	risking	risk	VERB
gp-3	68	28	the	the	DET
gp-3	68	29	lessee	lessee	NOUN
gp-3	68	30	to	to	PART
gp-3	68	31	damage	damage	VERB
gp-3	68	32	.	.	PUNCT
gp-3	69	1	3	3	X
gp-3	69	2	.	.	X
gp-3	69	3	suppliers	supplier	NOUN
gp-3	69	4	namely	namely	ADV
gp-3	69	5	the	the	DET
gp-3	69	6	trader	trader	NOUN
gp-3	69	7	who	who	PRON
gp-3	69	8	provides	provide	VERB
gp-3	69	9	the	the	DET
gp-3	69	10	goods	good	NOUN
gp-3	69	11	to	to	PART
gp-3	69	12	be	be	AUX
gp-3	69	13	leased	lease	VERB
gp-3	69	14	according	accord	VERB
gp-3	69	15	to	to	ADP
gp-3	69	16	the	the	DET
gp-3	69	17	agreement	agreement	NOUN
gp-3	69	18	between	between	ADP
gp-3	69	19	the	the	DET
gp-3	69	20	lessor	lessor	NOUN
gp-3	69	21	and	and	CCONJ
gp-3	69	22	the	the	DET
gp-3	69	23	lessee	lessee	NOUN
gp-3	69	24	and	and	CCONJ
gp-3	69	25	in	in	ADP
gp-3	69	26	this	this	DET
gp-3	69	27	case	case	NOUN
gp-3	69	28	the	the	DET
gp-3	69	29	supplier	supplier	NOUN
gp-3	69	30	can	can	AUX
gp-3	69	31	also	also	ADV
gp-3	69	32	act	act	VERB
gp-3	69	33	as	as	ADP
gp-3	69	34	a	a	DET
gp-3	69	35	lessor	lessor	NOUN
gp-3	69	36	.	.	PUNCT
gp-3	70	1	supplier	supplier	NOUN
gp-3	70	2	is	be	AUX
gp-3	70	3	a	a	DET
gp-3	70	4	company	company	NOUN
gp-3	70	5	or	or	CCONJ
gp-3	70	6	party	party	NOUN
gp-3	70	7	that	that	PRON
gp-3	70	8	procures	procure	VERB
gp-3	70	9	or	or	CCONJ
gp-3	70	10	provides	provide	VERB
gp-3	70	11	goods	good	NOUN
gp-3	70	12	for	for	ADP
gp-3	70	13	sale	sale	NOUN
gp-3	70	14	to	to	ADP
gp-3	70	15	the	the	DET
gp-3	70	16	lessee	lessee	NOUN
gp-3	70	17	with	with	ADP
gp-3	70	18	payment	payment	NOUN
gp-3	70	19	in	in	ADP
gp-3	70	20	cash	cash	NOUN
gp-3	70	21	by	by	ADP
gp-3	70	22	the	the	DET
gp-3	70	23	lessor	lessor	NOUN
gp-3	70	24	.	.	PUNCT
gp-3	71	1	in	in	ADP
gp-3	71	2	a	a	DET
gp-3	71	3	finance	finance	NOUN
gp-3	71	4	lease	lease	NOUN
gp-3	71	5	,	,	PUNCT
gp-3	71	6	the	the	DET
gp-3	71	7	supplier	supplier	NOUN
gp-3	71	8	directly	directly	ADV
gp-3	71	9	delivers	deliver	VERB
gp-3	71	10	the	the	DET
gp-3	71	11	goods	good	NOUN
gp-3	71	12	to	to	ADP
gp-3	71	13	the	the	DET
gp-3	71	14	lessee	lessee	NOUN
gp-3	71	15	without	without	ADP
gp-3	71	16	going	go	VERB
gp-3	71	17	through	through	ADP
gp-3	71	18	the	the	DET
gp-3	71	19	lessor	lessor	NOUN
gp-3	71	20	as	as	ADP
gp-3	71	21	the	the	DET
gp-3	71	22	party	party	NOUN
gp-3	71	23	providing	provide	VERB
gp-3	71	24	the	the	DET
gp-3	71	25	financing	financing	NOUN
gp-3	71	26	.	.	PUNCT
gp-3	72	1	in	in	ADP
gp-3	72	2	an	an	DET
gp-3	72	3	operating	operating	NOUN
gp-3	72	4	lease	lease	NOUN
gp-3	72	5	,	,	PUNCT
gp-3	72	6	the	the	DET
gp-3	72	7	supplier	supplier	NOUN
gp-3	72	8	sells	sell	VERB
gp-3	72	9	the	the	DET
gp-3	72	10	goods	good	NOUN
gp-3	72	11	directly	directly	ADV
gp-3	72	12	to	to	ADP
gp-3	72	13	the	the	DET
gp-3	72	14	lessor	lessor	NOUN
gp-3	72	15	with	with	ADP
gp-3	72	16	payment	payment	NOUN
gp-3	72	17	in	in	ADP
gp-3	72	18	accordance	accordance	NOUN
gp-3	72	19	with	with	ADP
gp-3	72	20	the	the	DET
gp-3	72	21	agreement	agreement	NOUN
gp-3	72	22	of	of	ADP
gp-3	72	23	both	both	DET
gp-3	72	24	parties	party	NOUN
gp-3	72	25	,	,	PUNCT
gp-3	72	26	either	either	CCONJ
gp-3	72	27	in	in	ADP
gp-3	72	28	cash	cash	NOUN
gp-3	72	29	or	or	CCONJ
gp-3	72	30	credit	credit	NOUN
gp-3	72	31	,	,	PUNCT
gp-3	72	32	which	which	PRON
gp-3	72	33	will	will	AUX
gp-3	72	34	be	be	AUX
gp-3	72	35	repaid	repay	VERB
gp-3	72	36	in	in	ADP
gp-3	72	37	installments	installment	NOUN
gp-3	72	38	.	.	PUNCT
gp-3	73	1	4	4	X
gp-3	73	2	.	.	X
gp-3	73	3	insurance	insurance	NOUN
gp-3	73	4	is	be	AUX
gp-3	73	5	a	a	DET
gp-3	73	6	company	company	NOUN
gp-3	73	7	that	that	PRON
gp-3	73	8	will	will	AUX
gp-3	73	9	bear	bear	VERB
gp-3	73	10	the	the	DET
gp-3	73	11	risk	risk	NOUN
gp-3	73	12	of	of	ADP
gp-3	73	13	the	the	DET
gp-3	73	14	agreement	agreement	NOUN
gp-3	73	15	between	between	ADP
gp-3	73	16	the	the	DET
gp-3	73	17	lessor	lessor	NOUN
gp-3	73	18	and	and	CCONJ
gp-3	73	19	the	the	DET
gp-3	73	20	lessee	lessee	NOUN
gp-3	73	21	.	.	PUNCT
gp-3	74	1	in	in	ADP
gp-3	74	2	this	this	DET
gp-3	74	3	case	case	NOUN
gp-3	74	4	the	the	DET
gp-3	74	5	lessee	lessee	NOUN
gp-3	74	6	is	be	AUX
gp-3	74	7	subject	subject	ADJ
gp-3	74	8	to	to	ADP
gp-3	74	9	insurance	insurance	NOUN
gp-3	74	10	costs	cost	NOUN
gp-3	74	11	and	and	CCONJ
gp-3	74	12	if	if	SCONJ
gp-3	74	13	something	something	PRON
gp-3	74	14	happens	happen	VERB
gp-3	74	15	,	,	PUNCT
gp-3	74	16	the	the	DET
gp-3	74	17	company	company	NOUN
gp-3	74	18	will	will	AUX
gp-3	74	19	bear	bear	VERB
gp-3	74	20	the	the	DET
gp-3	74	21	risk	risk	NOUN
gp-3	74	22	as	as	ADV
gp-3	74	23	much	much	ADV
gp-3	74	24	as	as	ADP
gp-3	74	25	in	in	ADP
gp-3	74	26	accordance	accordance	NOUN
gp-3	74	27	with	with	ADP
gp-3	74	28	the	the	DET
gp-3	74	29	agreement	agreement	NOUN
gp-3	74	30	on	on	ADP
gp-3	74	31	the	the	DET
gp-3	74	32	goods	good	NOUN
gp-3	74	33	being	be	AUX
gp-3	74	34	leased	lease	VERB
gp-3	74	35	.	.	PUNCT
gp-3	75	1	e.	e.	PROPN
gp-3	75	2	leasing	leasing	NOUN
gp-3	75	3	mechanism	mechanism	NOUN
gp-3	75	4	1	1	NUM
gp-3	75	5	.	.	PUNCT
gp-3	75	6	lesse	lesse	PROPN
gp-3	75	7	contacts	contact	NOUN
gp-3	75	8	the	the	DET
gp-3	75	9	supplier	supplier	NOUN
gp-3	75	10	for	for	ADP
gp-3	75	11	the	the	DET
gp-3	75	12	selection	selection	NOUN
gp-3	75	13	and	and	CCONJ
gp-3	75	14	determination	determination	NOUN
gp-3	75	15	of	of	ADP
gp-3	75	16	the	the	DET
gp-3	75	17	type	type	NOUN
gp-3	75	18	of	of	ADP
gp-3	75	19	goods	good	NOUN
gp-3	75	20	,	,	PUNCT
gp-3	75	21	specifications	specification	NOUN
gp-3	75	22	,	,	PUNCT
gp-3	75	23	prices	price	NOUN
gp-3	75	24	,	,	PUNCT
gp-3	75	25	billing	billing	NOUN
gp-3	75	26	period	period	NOUN
gp-3	75	27	,	,	PUNCT
gp-3	75	28	and	and	CCONJ
gp-3	75	29	after	after	ADP
gp-3	75	30	-	-	PUNCT
gp-3	75	31	sales	sale	NOUN
gp-3	75	32	guarantee	guarantee	NOUN
gp-3	75	33	for	for	SCONJ
gp-3	75	34	the	the	DET
gp-3	75	35	goods	good	NOUN
gp-3	75	36	to	to	PART
gp-3	75	37	be	be	AUX
gp-3	75	38	rented	rent	VERB
gp-3	75	39	.	.	PUNCT
gp-3	76	1	2	2	X
gp-3	76	2	.	.	X
gp-3	76	3	the	the	DET
gp-3	76	4	lesse	lesse	NOUN
gp-3	76	5	negotiates	negotiate	NOUN
gp-3	76	6	with	with	ADP
gp-3	76	7	the	the	DET
gp-3	76	8	lessor	lessor	NOUN
gp-3	76	9	regarding	regard	VERB
gp-3	76	10	the	the	DET
gp-3	76	11	need	need	NOUN
gp-3	76	12	for	for	ADP
gp-3	76	13	capital	capital	NOUN
gp-3	76	14	goods	good	NOUN
gp-3	76	15	financing	financing	NOUN
gp-3	76	16	.	.	PUNCT
gp-3	77	1	in	in	ADP
gp-3	77	2	this	this	DET
gp-3	77	3	case	case	NOUN
gp-3	77	4	,	,	PUNCT
gp-3	77	5	the	the	DET
gp-3	77	6	lessee	lessee	NOUN
gp-3	77	7	may	may	AUX
gp-3	77	8	request	request	VERB
gp-3	77	9	a	a	DET
gp-3	77	10	non	non	ADJ
gp-3	77	11	-	-	ADJ
gp-3	77	12	binding	binding	ADJ
gp-3	77	13	lease	lease	NOUN
gp-3	77	14	quotation	quotation	NOUN
gp-3	77	15	from	from	ADP
gp-3	77	16	the	the	DET
gp-3	77	17	lessor	lessor	NOUN
gp-3	77	18	.	.	PUNCT
gp-3	78	1	in	in	ADP
gp-3	78	2	the	the	DET
gp-3	78	3	quotation	quotation	NOUN
gp-3	78	4	,	,	PUNCT
gp-3	78	5	there	there	PRON
gp-3	78	6	are	be	VERB
gp-3	78	7	the	the	DET
gp-3	78	8	main	main	ADJ
gp-3	78	9	terms	term	NOUN
gp-3	78	10	of	of	ADP
gp-3	78	11	leasing	lease	VERB
gp-3	78	12	financing	financing	NOUN
gp-3	78	13	,	,	PUNCT
gp-3	78	14	oyundari	oyundari	PROPN
gp-3	78	15	b	b	PROPN
gp-3	78	16	27	27	NUM
gp-3	78	17	including	include	VERB
gp-3	78	18	:	:	PUNCT
gp-3	78	19	description	description	NOUN
gp-3	78	20	of	of	ADP
gp-3	78	21	goods	good	NOUN
gp-3	78	22	,	,	PUNCT
gp-3	78	23	price	price	NOUN
gp-3	78	24	of	of	ADP
gp-3	78	25	goods	good	NOUN
gp-3	78	26	,	,	PUNCT
gp-3	78	27	cash	cash	NOUN
gp-3	78	28	security	security	NOUN
gp-3	78	29	deposit	deposit	NOUN
gp-3	78	30	,	,	PUNCT
gp-3	78	31	residual	residual	ADJ
gp-3	78	32	value	value	NOUN
gp-3	78	33	,	,	PUNCT
gp-3	78	34	insurance	insurance	NOUN
gp-3	78	35	,	,	PUNCT
gp-3	78	36	administrative	administrative	ADJ
gp-3	78	37	costs	cost	NOUN
gp-3	78	38	,	,	PUNCT
gp-3	78	39	guarantee	guarantee	NOUN
gp-3	78	40	of	of	ADP
gp-3	78	41	rent	rent	NOUN
gp-3	78	42	(	(	PUNCT
gp-3	78	43	lease	lease	NOUN
gp-3	78	44	rental	rental	NOUN
gp-3	78	45	)	)	PUNCT
gp-3	78	46	,	,	PUNCT
gp-3	78	47	and	and	CCONJ
gp-3	78	48	other	other	ADJ
gp-3	78	49	requirements	requirement	NOUN
gp-3	78	50	.	.	PUNCT
gp-3	79	1	3	3	X
gp-3	79	2	.	.	X
gp-3	79	3	the	the	DET
gp-3	79	4	lessor	lessor	NOUN
gp-3	79	5	sends	send	VERB
gp-3	79	6	a	a	DET
gp-3	79	7	letter	letter	NOUN
gp-3	79	8	of	of	ADP
gp-3	79	9	offer	offer	NOUN
gp-3	79	10	or	or	CCONJ
gp-3	79	11	commitment	commitment	NOUN
gp-3	79	12	letter	letter	NOUN
gp-3	79	13	to	to	ADP
gp-3	79	14	the	the	DET
gp-3	79	15	lessee	lessee	NOUN
gp-3	79	16	containing	contain	VERB
gp-3	79	17	the	the	DET
gp-3	79	18	principal	principal	ADJ
gp-3	79	19	terms	term	NOUN
gp-3	79	20	of	of	ADP
gp-3	79	21	the	the	DET
gp-3	79	22	lessor	lessor	NOUN
gp-3	79	23	's	's	PART
gp-3	79	24	agreement	agreement	NOUN
gp-3	79	25	to	to	PART
gp-3	79	26	finance	finance	VERB
gp-3	79	27	the	the	DET
gp-3	79	28	capital	capital	NOUN
gp-3	79	29	goods	good	NOUN
gp-3	79	30	needed	need	VERB
gp-3	79	31	,	,	PUNCT
gp-3	79	32	the	the	DET
gp-3	79	33	lessee	lessee	NOUN
gp-3	79	34	signs	sign	NOUN
gp-3	79	35	and	and	CCONJ
gp-3	79	36	returns	return	VERB
gp-3	79	37	it	it	PRON
gp-3	79	38	to	to	ADP
gp-3	79	39	the	the	DET
gp-3	79	40	lessor	lessor	NOUN
gp-3	79	41	.	.	PUNCT
gp-3	80	1	4	4	X
gp-3	80	2	.	.	X
gp-3	80	3	the	the	DET
gp-3	80	4	signing	signing	NOUN
gp-3	80	5	of	of	ADP
gp-3	80	6	the	the	DET
gp-3	80	7	leasing	leasing	NOUN
gp-3	80	8	contract	contract	NOUN
gp-3	80	9	after	after	SCONJ
gp-3	80	10	all	all	DET
gp-3	80	11	requirements	requirement	NOUN
gp-3	80	12	are	be	AUX
gp-3	80	13	met	meet	VERB
gp-3	80	14	by	by	ADP
gp-3	80	15	the	the	DET
gp-3	80	16	lessee	lessee	NOUN
gp-3	80	17	,	,	PUNCT
gp-3	80	18	where	where	SCONJ
gp-3	80	19	the	the	DET
gp-3	80	20	contract	contract	NOUN
gp-3	80	21	includes	include	VERB
gp-3	80	22	the	the	DET
gp-3	80	23	following	following	NOUN
gp-3	80	24	:	:	PUNCT
gp-3	80	25	parties	party	NOUN
gp-3	80	26	involved	involve	VERB
gp-3	80	27	,	,	PUNCT
gp-3	80	28	property	property	NOUN
gp-3	80	29	rights	right	NOUN
gp-3	80	30	,	,	PUNCT
gp-3	80	31	term	term	NOUN
gp-3	80	32	,	,	PUNCT
gp-3	80	33	leasing	leasing	NOUN
gp-3	80	34	services	service	NOUN
gp-3	80	35	,	,	PUNCT
gp-3	80	36	options	option	NOUN
gp-3	80	37	for	for	ADP
gp-3	80	38	the	the	DET
gp-3	80	39	lessee	lessee	NOUN
gp-3	80	40	,	,	PUNCT
gp-3	80	41	insurance	insurance	NOUN
gp-3	80	42	coverage	coverage	NOUN
gp-3	80	43	,	,	PUNCT
gp-3	80	44	responsibilities	responsibility	NOUN
gp-3	80	45	and	and	CCONJ
gp-3	80	46	objects	object	NOUN
gp-3	80	47	of	of	ADP
gp-3	80	48	leasing	leasing	NOUN
gp-3	80	49	,	,	PUNCT
gp-3	80	50	taxation	taxation	NOUN
gp-3	80	51	of	of	ADP
gp-3	80	52	payment	payment	NOUN
gp-3	80	53	schedules	schedule	NOUN
gp-3	80	54	rent	rent	VERB
gp-3	80	55	installments	installment	NOUN
gp-3	80	56	and	and	CCONJ
gp-3	80	57	so	so	ADV
gp-3	80	58	on	on	ADV
gp-3	80	59	.	.	PUNCT
gp-3	81	1	5	5	X
gp-3	81	2	.	.	X
gp-3	81	3	delivery	delivery	NOUN
gp-3	81	4	of	of	ADP
gp-3	81	5	purchase	purchase	NOUN
gp-3	81	6	orders	order	NOUN
gp-3	81	7	to	to	ADP
gp-3	81	8	suppliers	supplier	NOUN
gp-3	81	9	accompanied	accompany	VERB
gp-3	81	10	by	by	ADP
gp-3	81	11	instructions	instruction	NOUN
gp-3	81	12	for	for	ADP
gp-3	81	13	delivery	delivery	NOUN
gp-3	81	14	of	of	ADP
gp-3	81	15	goods	good	NOUN
gp-3	81	16	to	to	ADP
gp-3	81	17	the	the	DET
gp-3	81	18	lessee	lessee	NOUN
gp-3	81	19	in	in	ADP
gp-3	81	20	accordance	accordance	NOUN
gp-3	81	21	with	with	ADP
gp-3	81	22	the	the	DET
gp-3	81	23	type	type	NOUN
gp-3	81	24	and	and	CCONJ
gp-3	81	25	specifications	specification	NOUN
gp-3	81	26	of	of	ADP
gp-3	81	27	the	the	DET
gp-3	81	28	goods	good	NOUN
gp-3	81	29	that	that	PRON
gp-3	81	30	have	have	AUX
gp-3	81	31	been	be	AUX
gp-3	81	32	approved	approve	VERB
gp-3	81	33	.	.	PUNCT
gp-3	82	1	6	6	X
gp-3	82	2	.	.	X
gp-3	82	3	delivery	delivery	NOUN
gp-3	82	4	of	of	ADP
gp-3	82	5	goods	good	NOUN
gp-3	82	6	and	and	CCONJ
gp-3	82	7	checking	checking	NOUN
gp-3	82	8	of	of	ADP
gp-3	82	9	goods	good	NOUN
gp-3	82	10	by	by	ADP
gp-3	82	11	the	the	DET
gp-3	82	12	lessee	lessee	NOUN
gp-3	82	13	according	accord	VERB
gp-3	82	14	to	to	ADP
gp-3	82	15	the	the	DET
gp-3	82	16	order	order	NOUN
gp-3	82	17	and	and	CCONJ
gp-3	82	18	signing	sign	VERB
gp-3	82	19	the	the	DET
gp-3	82	20	receipt	receipt	NOUN
gp-3	82	21	and	and	CCONJ
gp-3	82	22	payment	payment	NOUN
gp-3	82	23	orders	order	NOUN
gp-3	82	24	are	be	AUX
gp-3	82	25	then	then	ADV
gp-3	82	26	submitted	submit	VERB
gp-3	82	27	.	.	PUNCT
gp-3	83	1	7	7	X
gp-3	83	2	.	.	X
gp-3	83	3	submission	submission	NOUN
gp-3	83	4	of	of	ADP
gp-3	83	5	documents	document	NOUN
gp-3	83	6	by	by	ADP
gp-3	83	7	the	the	DET
gp-3	83	8	supplier	supplier	NOUN
gp-3	83	9	to	to	ADP
gp-3	83	10	the	the	DET
gp-3	83	11	lessor	lessor	NOUN
gp-3	83	12	including	include	VERB
gp-3	83	13	invoices	invoice	NOUN
gp-3	83	14	and	and	CCONJ
gp-3	83	15	other	other	ADJ
gp-3	83	16	evidence	evidence	NOUN
gp-3	83	17	of	of	ADP
gp-3	83	18	ownership	ownership	NOUN
gp-3	83	19	of	of	ADP
gp-3	83	20	goods	good	NOUN
gp-3	83	21	.	.	PUNCT
gp-3	84	1	8	8	X
gp-3	84	2	.	.	X
gp-3	84	3	payments	payment	NOUN
gp-3	84	4	by	by	ADP
gp-3	84	5	lessors	lessor	NOUN
gp-3	84	6	to	to	ADP
gp-3	84	7	suppliers	supplier	NOUN
gp-3	84	8	.	.	PUNCT
gp-3	85	1	9	9	X
gp-3	85	2	.	.	X
gp-3	85	3	periodic	periodic	ADJ
gp-3	85	4	lease	lease	NOUN
gp-3	85	5	payments	payment	NOUN
gp-3	85	6	by	by	ADP
gp-3	85	7	the	the	DET
gp-3	85	8	lessee	lessee	NOUN
gp-3	85	9	to	to	ADP
gp-3	85	10	the	the	DET
gp-3	85	11	lessor	lessor	NOUN
gp-3	85	12	during	during	ADP
gp-3	85	13	the	the	DET
gp-3	85	14	lease	lease	NOUN
gp-3	85	15	term	term	NOUN
gp-3	85	16	,	,	PUNCT
gp-3	85	17	which	which	PRON
gp-3	85	18	all	all	PRON
gp-3	85	19	include	include	VERB
gp-3	85	20	the	the	DET
gp-3	85	21	return	return	NOUN
gp-3	85	22	of	of	ADP
gp-3	85	23	the	the	DET
gp-3	85	24	amount	amount	NOUN
gp-3	85	25	financed	finance	VERB
gp-3	85	26	along	along	ADP
gp-3	85	27	with	with	ADP
gp-3	85	28	the	the	DET
gp-3	85	29	interest	interest	NOUN
gp-3	85	30	.	.	PUNCT
gp-3	86	1	f.	f.	PROPN
gp-3	86	2	leasing	lease	VERB
gp-3	86	3	financing	financing	NOUN
gp-3	86	4	techniques	technique	NOUN
gp-3	86	5	leasing	lease	VERB
gp-3	86	6	financing	financing	NOUN
gp-3	86	7	techniques	technique	NOUN
gp-3	86	8	can	can	AUX
gp-3	86	9	be	be	AUX
gp-3	86	10	divided	divide	VERB
gp-3	86	11	into	into	ADP
gp-3	86	12	two	two	NUM
gp-3	86	13	categories	category	NOUN
gp-3	86	14	,	,	PUNCT
gp-3	86	15	namely	namely	ADV
gp-3	86	16	finance	finance	NOUN
gp-3	86	17	leases	lease	NOUN
gp-3	86	18	and	and	CCONJ
gp-3	86	19	operating	operating	NOUN
gp-3	86	20	leases	lease	NOUN
gp-3	86	21	.	.	PUNCT
gp-3	87	1	a.	a.	NOUN
gp-3	87	2	finance	finance	NOUN
gp-3	87	3	leases	lease	NOUN
gp-3	87	4	in	in	ADP
gp-3	87	5	this	this	DET
gp-3	87	6	lease	lease	NOUN
gp-3	87	7	,	,	PUNCT
gp-3	87	8	the	the	DET
gp-3	87	9	leasing	lease	VERB
gp-3	87	10	company	company	NOUN
gp-3	87	11	(	(	PUNCT
gp-3	87	12	lessor	lessor	NOUN
gp-3	87	13	)	)	PUNCT
gp-3	87	14	is	be	AUX
gp-3	87	15	the	the	DET
gp-3	87	16	party	party	NOUN
gp-3	87	17	that	that	PRON
gp-3	87	18	finances	finance	VERB
gp-3	87	19	the	the	DET
gp-3	87	20	provision	provision	NOUN
gp-3	87	21	of	of	ADP
gp-3	87	22	capital	capital	NOUN
gp-3	87	23	goods	good	NOUN
gp-3	87	24	.	.	PUNCT
gp-3	88	1	the	the	DET
gp-3	88	2	lessee	lessee	NOUN
gp-3	88	3	usually	usually	ADV
gp-3	88	4	chooses	choose	VERB
gp-3	88	5	the	the	DET
gp-3	88	6	capital	capital	NOUN
gp-3	88	7	goods	good	NOUN
gp-3	88	8	needed	need	VERB
gp-3	88	9	and	and	CCONJ
gp-3	88	10	,	,	PUNCT
gp-3	88	11	on	on	ADP
gp-3	88	12	behalf	behalf	NOUN
gp-3	88	13	of	of	ADP
gp-3	88	14	the	the	DET
gp-3	88	15	leasing	leasing	NOUN
gp-3	88	16	company	company	NOUN
gp-3	88	17	,	,	PUNCT
gp-3	88	18	as	as	SCONJ
gp-3	88	19	the	the	DET
gp-3	88	20	owner	owner	NOUN
gp-3	88	21	of	of	ADP
gp-3	88	22	the	the	DET
gp-3	88	23	capital	capital	NOUN
gp-3	88	24	goods	good	NOUN
gp-3	88	25	,	,	PUNCT
gp-3	88	26	orders	order	NOUN
gp-3	88	27	,	,	PUNCT
gp-3	88	28	inspects	inspect	VERB
gp-3	88	29	and	and	CCONJ
gp-3	88	30	maintains	maintain	VERB
gp-3	88	31	the	the	DET
gp-3	88	32	capital	capital	NOUN
gp-3	88	33	goods	good	NOUN
gp-3	88	34	which	which	PRON
gp-3	88	35	are	be	AUX
gp-3	88	36	the	the	DET
gp-3	88	37	object	object	NOUN
gp-3	88	38	of	of	ADP
gp-3	88	39	the	the	DET
gp-3	88	40	leasing	leasing	NOUN
gp-3	88	41	transaction	transaction	NOUN
gp-3	88	42	.	.	PUNCT
gp-3	89	1	in	in	ADP
gp-3	89	2	practice	practice	NOUN
gp-3	89	3	,	,	PUNCT
gp-3	89	4	finance	finance	NOUN
gp-3	89	5	leases	lease	NOUN
gp-3	89	6	can	can	AUX
gp-3	89	7	be	be	AUX
gp-3	89	8	divided	divide	VERB
gp-3	89	9	into	into	ADP
gp-3	89	10	several	several	ADJ
gp-3	89	11	forms	form	NOUN
gp-3	89	12	of	of	ADP
gp-3	89	13	transactions	transaction	NOUN
gp-3	89	14	,	,	PUNCT
gp-3	89	15	including	include	VERB
gp-3	89	16	the	the	DET
gp-3	89	17	following	following	NOUN
gp-3	89	18	:	:	PUNCT
gp-3	90	1	1	1	X
gp-3	90	2	.	.	X
gp-3	90	3	direct	direct	ADJ
gp-3	90	4	finance	finance	NOUN
gp-3	90	5	leases	lease	NOUN
gp-3	90	6	in	in	ADP
gp-3	90	7	a	a	DET
gp-3	90	8	direct	direct	ADJ
gp-3	90	9	finance	finance	NOUN
gp-3	90	10	lease	lease	NOUN
gp-3	90	11	transaction	transaction	NOUN
gp-3	90	12	,	,	PUNCT
gp-3	90	13	the	the	DET
gp-3	90	14	lessor	lessor	NOUN
gp-3	90	15	purchases	purchase	VERB
gp-3	90	16	capital	capital	NOUN
gp-3	90	17	goods	good	NOUN
gp-3	90	18	at	at	ADP
gp-3	90	19	the	the	DET
gp-3	90	20	request	request	NOUN
gp-3	90	21	of	of	ADP
gp-3	90	22	the	the	DET
gp-3	90	23	lessee	lessee	NOUN
gp-3	90	24	and	and	CCONJ
gp-3	90	25	directly	directly	ADV
gp-3	90	26	leases	lease	VERB
gp-3	90	27	them	they	PRON
gp-3	90	28	to	to	ADP
gp-3	90	29	the	the	DET
gp-3	90	30	lessee	lessee	NOUN
gp-3	90	31	.	.	PUNCT
gp-3	91	1	the	the	DET
gp-3	91	2	lessee	lessee	NOUN
gp-3	91	3	can	can	AUX
gp-3	91	4	be	be	AUX
gp-3	91	5	involved	involve	VERB
gp-3	91	6	in	in	ADP
gp-3	91	7	the	the	DET
gp-3	91	8	process	process	NOUN
gp-3	91	9	of	of	ADP
gp-3	91	10	purchasing	purchase	VERB
gp-3	91	11	capital	capital	NOUN
gp-3	91	12	goods	good	NOUN
gp-3	91	13	from	from	ADP
gp-3	91	14	suppliers	supplier	NOUN
gp-3	91	15	.	.	PUNCT
gp-3	92	1	2	2	X
gp-3	92	2	.	.	X
gp-3	92	3	sale	sale	NOUN
gp-3	92	4	and	and	CCONJ
gp-3	92	5	lease	lease	VERB
gp-3	92	6	back	back	ADP
gp-3	92	7	the	the	DET
gp-3	92	8	lessee	lessee	NOUN
gp-3	92	9	sells	sell	VERB
gp-3	92	10	the	the	DET
gp-3	92	11	capital	capital	NOUN
gp-3	92	12	goods	good	NOUN
gp-3	92	13	to	to	ADP
gp-3	92	14	the	the	DET
gp-3	92	15	lessor	lessor	NOUN
gp-3	92	16	to	to	PART
gp-3	92	17	then	then	ADV
gp-3	92	18	enter	enter	VERB
gp-3	92	19	into	into	ADP
gp-3	92	20	a	a	DET
gp-3	92	21	leasing	leasing	NOUN
gp-3	92	22	contract	contract	NOUN
gp-3	92	23	for	for	ADP
gp-3	92	24	the	the	DET
gp-3	92	25	goods	good	NOUN
gp-3	92	26	with	with	ADP
gp-3	92	27	a	a	DET
gp-3	92	28	mutually	mutually	ADV
gp-3	92	29	agreed	agree	VERB
gp-3	92	30	upon	upon	SCONJ
gp-3	92	31	period	period	NOUN
gp-3	92	32	.	.	PUNCT
gp-3	93	1	this	this	DET
gp-3	93	2	transaction	transaction	NOUN
gp-3	93	3	method	method	NOUN
gp-3	93	4	helps	help	VERB
gp-3	93	5	lessees	lessee	NOUN
gp-3	93	6	who	who	PRON
gp-3	93	7	experience	experience	VERB
gp-3	93	8	working	work	VERB
gp-3	93	9	capital	capital	NOUN
gp-3	93	10	difficulties	difficulty	NOUN
gp-3	93	11	.	.	PUNCT
gp-3	94	1	3	3	X
gp-3	94	2	.	.	X
gp-3	94	3	leveraged	leverage	VERB
gp-3	94	4	leases	lease	NOUN
gp-3	94	5	in	in	ADP
gp-3	94	6	this	this	DET
gp-3	94	7	leasing	leasing	NOUN
gp-3	94	8	process	process	NOUN
gp-3	94	9	,	,	PUNCT
gp-3	94	10	the	the	DET
gp-3	94	11	parties	party	NOUN
gp-3	94	12	involved	involve	VERB
gp-3	94	13	are	be	AUX
gp-3	94	14	the	the	DET
gp-3	94	15	lessor	lessor	NOUN
gp-3	94	16	,	,	PUNCT
gp-3	94	17	lessee	lessee	NOUN
gp-3	94	18	and	and	CCONJ
gp-3	94	19	long	long	ADJ
gp-3	94	20	-	-	PUNCT
gp-3	94	21	term	term	NOUN
gp-3	94	22	creditors	creditor	NOUN
gp-3	94	23	in	in	ADP
gp-3	94	24	financing	finance	VERB
gp-3	94	25	the	the	DET
gp-3	94	26	leasing	leasing	NOUN
gp-3	94	27	object	object	NOUN
gp-3	94	28	.	.	PUNCT
gp-3	95	1	it	it	PRON
gp-3	95	2	is	be	AUX
gp-3	95	3	these	these	DET
gp-3	95	4	creditors	creditor	NOUN
gp-3	95	5	who	who	PRON
gp-3	95	6	usually	usually	ADV
gp-3	95	7	provide	provide	VERB
gp-3	95	8	a	a	DET
gp-3	95	9	large	large	ADJ
gp-3	95	10	portion	portion	NOUN
gp-3	95	11	of	of	ADP
gp-3	95	12	the	the	DET
gp-3	95	13	financing	financing	NOUN
gp-3	95	14	.	.	PUNCT
gp-3	96	1	long	long	ADJ
gp-3	96	2	-	-	PUNCT
gp-3	96	3	term	term	NOUN
gp-3	96	4	creditors	creditor	NOUN
gp-3	96	5	,	,	PUNCT
gp-3	96	6	usually	usually	ADV
gp-3	96	7	financial	financial	ADJ
gp-3	96	8	institutions	institution	NOUN
gp-3	96	9	,	,	PUNCT
gp-3	96	10	such	such	ADJ
gp-3	96	11	as	as	ADP
gp-3	96	12	banks	bank	NOUN
gp-3	96	13	,	,	PUNCT
gp-3	96	14	will	will	AUX
gp-3	96	15	provide	provide	VERB
gp-3	96	16	financing	financing	NOUN
gp-3	96	17	of	of	ADP
gp-3	96	18	60	60	NUM
gp-3	96	19	%	%	NOUN
gp-3	96	20	80	80	NUM
gp-3	96	21	%	%	NOUN
gp-3	96	22	,	,	PUNCT
gp-3	96	23	which	which	PRON
gp-3	96	24	is	be	AUX
gp-3	96	25	called	call	VERB
gp-3	96	26	leverage	leverage	NOUN
gp-3	96	27	debt	debt	NOUN
gp-3	96	28	without	without	ADP
gp-3	96	29	recourse	recourse	NOUN
gp-3	96	30	to	to	ADP
gp-3	96	31	the	the	DET
gp-3	96	32	lessor	lessor	NOUN
gp-3	96	33	.	.	PUNCT
gp-3	97	1	if	if	SCONJ
gp-3	97	2	the	the	DET
gp-3	97	3	lessee	lessee	NOUN
gp-3	97	4	defaults	default	NOUN
gp-3	97	5	and	and	CCONJ
gp-3	97	6	is	be	AUX
gp-3	97	7	unable	unable	ADJ
gp-3	97	8	to	to	PART
gp-3	97	9	repay	repay	VERB
gp-3	97	10	,	,	PUNCT
gp-3	97	11	the	the	DET
gp-3	97	12	lessor	lessor	NOUN
gp-3	97	13	is	be	AUX
gp-3	97	14	not	not	PART
gp-3	97	15	responsible	responsible	ADJ
gp-3	97	16	to	to	ADP
gp-3	97	17	the	the	DET
gp-3	97	18	bank	bank	NOUN
gp-3	97	19	.	.	PUNCT
gp-3	98	1	4	4	X
gp-3	98	2	.	.	NUM
gp-3	98	3	syndicated	syndicate	VERB
gp-3	98	4	leases	lease	NOUN
gp-3	98	5	this	this	DET
gp-3	98	6	method	method	NOUN
gp-3	98	7	occurs	occur	VERB
gp-3	98	8	when	when	SCONJ
gp-3	98	9	the	the	DET
gp-3	98	10	lease	lease	NOUN
gp-3	98	11	financing	financing	NOUN
gp-3	98	12	is	be	AUX
gp-3	98	13	carried	carry	VERB
gp-3	98	14	out	out	ADP
gp-3	98	15	by	by	ADP
gp-3	98	16	more	more	ADJ
gp-3	98	17	than	than	ADP
gp-3	98	18	one	one	NUM
gp-3	98	19	american	american	ADJ
gp-3	98	20	journal	journal	NOUN
gp-3	98	21	of	of	ADP
gp-3	98	22	economic	economic	ADJ
gp-3	98	23	and	and	CCONJ
gp-3	98	24	management	management	NOUN
gp-3	98	25	business	business	NOUN
gp-3	98	26	vol	vol	NOUN
gp-3	98	27	.	.	PROPN
gp-3	99	1	1	1	NUM
gp-3	99	2	no	no	NOUN
gp-3	99	3	.	.	NOUN
gp-3	99	4	1	1	NUM
gp-3	99	5	november	november	PROPN
gp-3	99	6	2022	2022	NUM
gp-3	99	7	28	28	NUM
gp-3	99	8	lessor	lessor	NOUN
gp-3	99	9	.	.	PUNCT
gp-3	100	1	this	this	DET
gp-3	100	2	cooperation	cooperation	NOUN
gp-3	100	3	between	between	ADP
gp-3	100	4	lessors	lessor	NOUN
gp-3	100	5	is	be	AUX
gp-3	100	6	based	base	VERB
gp-3	100	7	on	on	ADP
gp-3	100	8	risk	risk	NOUN
gp-3	100	9	considerations	consideration	NOUN
gp-3	100	10	or	or	CCONJ
gp-3	100	11	leasing	leasing	NOUN
gp-3	100	12	objects	object	NOUN
gp-3	100	13	that	that	PRON
gp-3	100	14	require	require	VERB
gp-3	100	15	large	large	ADJ
gp-3	100	16	amounts	amount	NOUN
gp-3	100	17	of	of	ADP
gp-3	100	18	funds	fund	NOUN
gp-3	100	19	.	.	PUNCT
gp-3	101	1	5	5	X
gp-3	101	2	.	.	X
gp-3	101	3	program	program	NOUN
gp-3	101	4	vendors	vendor	NOUN
gp-3	101	5	vendor	vendor	NOUN
gp-3	101	6	program	program	NOUN
gp-3	101	7	is	be	AUX
gp-3	101	8	a	a	DET
gp-3	101	9	sales	sale	NOUN
gp-3	101	10	method	method	NOUN
gp-3	101	11	carried	carry	VERB
gp-3	101	12	out	out	ADP
gp-3	101	13	by	by	ADP
gp-3	101	14	dealers	dealer	NOUN
gp-3	101	15	to	to	ADP
gp-3	101	16	consumers	consumer	NOUN
gp-3	101	17	by	by	ADP
gp-3	101	18	obtaining	obtain	VERB
gp-3	101	19	leasing	leasing	NOUN
gp-3	101	20	facilities	facility	NOUN
gp-3	101	21	.	.	PUNCT
gp-3	102	1	the	the	DET
gp-3	102	2	lessor	lessor	NOUN
gp-3	102	3	will	will	AUX
gp-3	102	4	pay	pay	VERB
gp-3	102	5	the	the	DET
gp-3	102	6	object	object	NOUN
gp-3	102	7	of	of	ADP
gp-3	102	8	leasing	lease	VERB
gp-3	102	9	to	to	ADP
gp-3	102	10	the	the	DET
gp-3	102	11	vendor	vendor	NOUN
gp-3	102	12	/	/	SYM
gp-3	102	13	dealer	dealer	NOUN
gp-3	102	14	and	and	CCONJ
gp-3	102	15	then	then	ADV
gp-3	102	16	the	the	DET
gp-3	102	17	lessee	lessee	NOUN
gp-3	102	18	will	will	AUX
gp-3	102	19	pay	pay	VERB
gp-3	102	20	periodic	periodic	ADJ
gp-3	102	21	installments	installment	NOUN
gp-3	102	22	directly	directly	ADV
gp-3	102	23	to	to	ADP
gp-3	102	24	the	the	DET
gp-3	102	25	lessor	lessor	NOUN
gp-3	102	26	or	or	CCONJ
gp-3	102	27	through	through	ADP
gp-3	102	28	the	the	DET
gp-3	102	29	dealer	dealer	NOUN
gp-3	102	30	.	.	PUNCT
gp-3	103	1	b.	b.	PROPN
gp-3	103	2	operating	operating	NOUN
gp-3	103	3	lease	lease	NOUN
gp-3	103	4	in	in	ADP
gp-3	103	5	the	the	DET
gp-3	103	6	operating	operating	NOUN
gp-3	103	7	lease	lease	NOUN
gp-3	103	8	technique	technique	NOUN
gp-3	103	9	,	,	PUNCT
gp-3	103	10	the	the	DET
gp-3	103	11	owner	owner	NOUN
gp-3	103	12	of	of	ADP
gp-3	103	13	the	the	DET
gp-3	103	14	leasing	leasing	NOUN
gp-3	103	15	object	object	NOUN
gp-3	103	16	or	or	CCONJ
gp-3	103	17	the	the	DET
gp-3	103	18	lessor	lessor	NOUN
gp-3	103	19	purchases	purchase	VERB
gp-3	103	20	capital	capital	NOUN
gp-3	103	21	goods	good	NOUN
gp-3	103	22	and	and	CCONJ
gp-3	103	23	leases	lease	VERB
gp-3	103	24	them	they	PRON
gp-3	103	25	to	to	ADP
gp-3	103	26	the	the	DET
gp-3	103	27	lessee	lessee	NOUN
gp-3	103	28	.	.	PUNCT
gp-3	104	1	periodic	periodic	ADJ
gp-3	104	2	payments	payment	NOUN
gp-3	104	3	made	make	VERB
gp-3	104	4	by	by	ADP
gp-3	104	5	the	the	DET
gp-3	104	6	lessee	lessee	NOUN
gp-3	104	7	do	do	AUX
gp-3	104	8	not	not	PART
gp-3	104	9	include	include	VERB
gp-3	104	10	the	the	DET
gp-3	104	11	costs	cost	NOUN
gp-3	104	12	incurred	incur	VERB
gp-3	104	13	by	by	ADP
gp-3	104	14	the	the	DET
gp-3	104	15	lessor	lessor	NOUN
gp-3	104	16	to	to	PART
gp-3	104	17	acquire	acquire	VERB
gp-3	104	18	the	the	DET
gp-3	104	19	capital	capital	NOUN
gp-3	104	20	goods	good	NOUN
gp-3	104	21	and	and	CCONJ
gp-3	104	22	the	the	DET
gp-3	104	23	interest	interest	NOUN
gp-3	104	24	thereon	thereon	NOUN
gp-3	104	25	.	.	PUNCT
gp-3	105	1	the	the	DET
gp-3	105	2	lessor	lessor	NOUN
gp-3	105	3	expects	expect	VERB
gp-3	105	4	to	to	PART
gp-3	105	5	gain	gain	VERB
gp-3	105	6	from	from	ADP
gp-3	105	7	the	the	DET
gp-3	105	8	sale	sale	NOUN
gp-3	105	9	of	of	ADP
gp-3	105	10	leased	lease	VERB
gp-3	105	11	capital	capital	NOUN
gp-3	105	12	goods	good	NOUN
gp-3	105	13	.	.	PUNCT
gp-3	106	1	the	the	DET
gp-3	106	2	lessor	lessor	NOUN
gp-3	106	3	may	may	AUX
gp-3	106	4	also	also	ADV
gp-3	106	5	obtain	obtain	VERB
gp-3	106	6	a	a	DET
gp-3	106	7	source	source	NOUN
gp-3	106	8	of	of	ADP
gp-3	106	9	income	income	NOUN
gp-3	106	10	from	from	ADP
gp-3	106	11	other	other	ADJ
gp-3	106	12	lease	lease	NOUN
gp-3	106	13	agreements	agreement	NOUN
gp-3	106	14	.	.	PUNCT
gp-3	107	1	an	an	DET
gp-3	107	2	operating	operating	NOUN
gp-3	107	3	lease	lease	NOUN
gp-3	107	4	can	can	AUX
gp-3	107	5	also	also	ADV
gp-3	107	6	be	be	AUX
gp-3	107	7	called	call	VERB
gp-3	107	8	an	an	DET
gp-3	107	9	ordinary	ordinary	ADJ
gp-3	107	10	leasing	leasing	NOUN
gp-3	107	11	,	,	PUNCT
gp-3	107	12	which	which	PRON
gp-3	107	13	is	be	AUX
gp-3	107	14	a	a	DET
gp-3	107	15	contractual	contractual	ADJ
gp-3	107	16	agreement	agreement	NOUN
gp-3	107	17	between	between	ADP
gp-3	107	18	the	the	DET
gp-3	107	19	lessor	lessor	NOUN
gp-3	107	20	and	and	CCONJ
gp-3	107	21	the	the	DET
gp-3	107	22	lessee	lessee	NOUN
gp-3	107	23	,	,	PUNCT
gp-3	107	24	provided	provide	VERB
gp-3	107	25	that	that	PRON
gp-3	107	26	:	:	PUNCT
gp-3	107	27	a.	a.	NOUN
gp-3	107	28	the	the	DET
gp-3	107	29	lessor	lessor	NOUN
gp-3	107	30	as	as	ADP
gp-3	107	31	the	the	DET
gp-3	107	32	owner	owner	NOUN
gp-3	107	33	of	of	ADP
gp-3	107	34	the	the	DET
gp-3	107	35	leased	lease	VERB
gp-3	107	36	object	object	NOUN
gp-3	107	37	hands	hand	NOUN
gp-3	107	38	it	it	PRON
gp-3	107	39	over	over	ADP
gp-3	107	40	to	to	ADP
gp-3	107	41	the	the	DET
gp-3	107	42	lessee	lessee	NOUN
gp-3	107	43	for	for	ADP
gp-3	107	44	use	use	NOUN
gp-3	107	45	with	with	ADP
gp-3	107	46	a	a	DET
gp-3	107	47	relatively	relatively	ADV
gp-3	107	48	shorter	short	ADJ
gp-3	107	49	period	period	NOUN
gp-3	107	50	of	of	ADP
gp-3	107	51	time	time	NOUN
gp-3	107	52	than	than	ADP
gp-3	107	53	the	the	DET
gp-3	107	54	economic	economic	ADJ
gp-3	107	55	life	life	NOUN
gp-3	107	56	of	of	ADP
gp-3	107	57	the	the	DET
gp-3	107	58	capital	capital	NOUN
gp-3	107	59	goods	good	NOUN
gp-3	107	60	.	.	PUNCT
gp-3	108	1	b.	b.	PROPN
gp-3	108	2	the	the	DET
gp-3	108	3	lessee	lessee	NOUN
gp-3	108	4	for	for	ADP
gp-3	108	5	the	the	DET
gp-3	108	6	use	use	NOUN
gp-3	108	7	of	of	ADP
gp-3	108	8	these	these	DET
gp-3	108	9	capital	capital	NOUN
gp-3	108	10	goods	good	NOUN
gp-3	108	11	pays	pay	VERB
gp-3	108	12	a	a	DET
gp-3	108	13	number	number	NOUN
gp-3	108	14	of	of	ADP
gp-3	108	15	leases	lease	NOUN
gp-3	108	16	periodically	periodically	ADV
gp-3	108	17	to	to	ADP
gp-3	108	18	the	the	DET
gp-3	108	19	lessor	lessor	NOUN
gp-3	108	20	,	,	PUNCT
gp-3	108	21	the	the	DET
gp-3	108	22	amount	amount	NOUN
gp-3	108	23	of	of	ADP
gp-3	108	24	which	which	PRON
gp-3	108	25	does	do	AUX
gp-3	108	26	not	not	PART
gp-3	108	27	include	include	VERB
gp-3	108	28	the	the	DET
gp-3	108	29	total	total	ADJ
gp-3	108	30	cost	cost	NOUN
gp-3	108	31	of	of	ADP
gp-3	108	32	acquiring	acquire	VERB
gp-3	108	33	the	the	DET
gp-3	108	34	said	say	VERB
gp-3	108	35	goods	good	NOUN
gp-3	108	36	and	and	CCONJ
gp-3	108	37	the	the	DET
gp-3	108	38	interest	interest	NOUN
gp-3	108	39	.	.	PUNCT
gp-3	109	1	this	this	PRON
gp-3	109	2	is	be	AUX
gp-3	109	3	called	call	VERB
gp-3	109	4	a	a	DET
gp-3	109	5	nonfull	nonfull	ADJ
gp-3	109	6	pay	pay	NOUN
gp-3	109	7	out	out	ADP
gp-3	109	8	lease	lease	NOUN
gp-3	109	9	.	.	PUNCT
gp-3	110	1	c.	c.	NOUN
gp-3	111	1	the	the	DET
gp-3	111	2	lessor	lessor	NOUN
gp-3	111	3	bears	bear	VERB
gp-3	111	4	all	all	DET
gp-3	111	5	economic	economic	ADJ
gp-3	111	6	and	and	CCONJ
gp-3	111	7	maintenance	maintenance	NOUN
gp-3	111	8	risks	risk	NOUN
gp-3	111	9	for	for	ADP
gp-3	111	10	the	the	DET
gp-3	111	11	goods	good	NOUN
gp-3	111	12	.	.	PUNCT
gp-3	112	1	d.	d.	PROPN
gp-3	112	2	the	the	DET
gp-3	112	3	lessee	lessee	NOUN
gp-3	112	4	at	at	ADP
gp-3	112	5	the	the	DET
gp-3	112	6	end	end	NOUN
gp-3	112	7	of	of	ADP
gp-3	112	8	the	the	DET
gp-3	112	9	contract	contract	NOUN
gp-3	112	10	must	must	AUX
gp-3	112	11	return	return	VERB
gp-3	112	12	the	the	DET
gp-3	112	13	object	object	NOUN
gp-3	112	14	of	of	ADP
gp-3	112	15	leasing	lease	VERB
gp-3	112	16	to	to	ADP
gp-3	112	17	the	the	DET
gp-3	112	18	lessor	lessor	NOUN
gp-3	112	19	.	.	PUNCT
gp-3	113	1	e.	e.	PROPN
gp-3	114	1	the	the	DET
gp-3	114	2	lessee	lessee	NOUN
gp-3	114	3	can	can	AUX
gp-3	114	4	cancel	cancel	VERB
gp-3	114	5	the	the	DET
gp-3	114	6	leasing	leasing	NOUN
gp-3	114	7	contract	contract	NOUN
gp-3	114	8	agreement	agreement	NOUN
gp-3	114	9	at	at	ADP
gp-3	114	10	any	any	DET
gp-3	114	11	time	time	NOUN
gp-3	114	12	(	(	PUNCT
gp-3	114	13	cancelable	cancelable	ADJ
gp-3	114	14	)	)	PUNCT
gp-3	114	15	.	.	PUNCT
gp-3	115	1	conclusion	conclusion	NOUN
gp-3	115	2	leasing	lease	VERB
gp-3	115	3	companies	company	NOUN
gp-3	115	4	in	in	ADP
gp-3	115	5	indonesia	indonesia	PROPN
gp-3	115	6	are	be	AUX
gp-3	115	7	better	well	ADV
gp-3	115	8	known	know	VERB
gp-3	115	9	as	as	ADP
gp-3	115	10	leasing	leasing	NOUN
gp-3	115	11	.	.	PUNCT
gp-3	116	1	its	its	PRON
gp-3	116	2	main	main	ADJ
gp-3	116	3	activity	activity	NOUN
gp-3	116	4	is	be	AUX
gp-3	116	5	engaged	engage	VERB
gp-3	116	6	in	in	ADP
gp-3	116	7	financing	financing	NOUN
gp-3	116	8	for	for	ADP
gp-3	116	9	the	the	DET
gp-3	116	10	needs	need	NOUN
gp-3	116	11	of	of	ADP
gp-3	116	12	capital	capital	NOUN
gp-3	116	13	goods	good	NOUN
gp-3	116	14	desired	desire	VERB
gp-3	116	15	by	by	ADP
gp-3	116	16	customers	customer	NOUN
gp-3	116	17	.	.	PUNCT
gp-3	117	1	financing	finance	VERB
gp-3	117	2	in	in	ADP
gp-3	117	3	question	question	NOUN
gp-3	117	4	if	if	SCONJ
gp-3	117	5	a	a	DET
gp-3	117	6	customer	customer	NOUN
gp-3	117	7	needs	need	VERB
gp-3	117	8	capital	capital	NOUN
gp-3	117	9	goods	good	NOUN
gp-3	117	10	such	such	ADJ
gp-3	117	11	as	as	ADP
gp-3	117	12	office	office	NOUN
gp-3	117	13	equipment	equipment	NOUN
gp-3	117	14	or	or	CCONJ
gp-3	117	15	a	a	DET
gp-3	117	16	car	car	NOUN
gp-3	117	17	by	by	ADP
gp-3	117	18	renting	rent	VERB
gp-3	117	19	or	or	CCONJ
gp-3	117	20	buying	buy	VERB
gp-3	117	21	on	on	ADP
gp-3	117	22	credit	credit	NOUN
gp-3	117	23	can	can	AUX
gp-3	117	24	be	be	AUX
gp-3	117	25	obtained	obtain	VERB
gp-3	117	26	at	at	ADP
gp-3	117	27	a	a	DET
gp-3	117	28	leasing	lease	VERB
gp-3	117	29	company	company	NOUN
gp-3	117	30	.	.	PUNCT
gp-3	118	1	leasing	leasing	NOUN
gp-3	118	2	parties	party	NOUN
gp-3	118	3	can	can	AUX
gp-3	118	4	finance	finance	VERB
gp-3	118	5	the	the	DET
gp-3	118	6	customer	customer	NOUN
gp-3	118	7	's	's	PART
gp-3	118	8	wishes	wish	NOUN
gp-3	118	9	with	with	ADP
gp-3	118	10	an	an	DET
gp-3	118	11	agreement	agreement	NOUN
gp-3	118	12	agreed	agree	VERB
gp-3	118	13	upon	upon	SCONJ
gp-3	118	14	by	by	ADP
gp-3	118	15	both	both	DET
gp-3	118	16	parties	party	NOUN
gp-3	118	17	.	.	PUNCT
gp-3	119	1	leasing	lease	VERB
gp-3	119	2	companies	company	NOUN
gp-3	119	3	can	can	AUX
gp-3	119	4	be	be	AUX
gp-3	119	5	organized	organize	VERB
gp-3	119	6	by	by	ADP
gp-3	119	7	or	or	CCONJ
gp-3	119	8	stand	stand	VERB
gp-3	119	9	-	-	PUNCT
gp-3	119	10	alone	alone	ADV
gp-3	119	11	business	business	NOUN
gp-3	119	12	entities	entity	NOUN
gp-3	119	13	.	.	PUNCT
gp-3	120	1	the	the	DET
gp-3	120	2	limitation	limitation	NOUN
gp-3	120	3	of	of	ADP
gp-3	120	4	leasing	leasing	NOUN
gp-3	120	5	companies	company	NOUN
gp-3	120	6	is	be	AUX
gp-3	120	7	that	that	SCONJ
gp-3	120	8	they	they	PRON
gp-3	120	9	are	be	AUX
gp-3	120	10	not	not	PART
gp-3	120	11	allowed	allow	VERB
gp-3	120	12	to	to	PART
gp-3	120	13	carry	carry	VERB
gp-3	120	14	out	out	ADP
gp-3	120	15	activities	activity	NOUN
gp-3	120	16	carried	carry	VERB
gp-3	120	17	out	out	ADP
gp-3	120	18	by	by	ADP
gp-3	120	19	banks	bank	NOUN
gp-3	120	20	such	such	ADJ
gp-3	120	21	as	as	ADP
gp-3	120	22	providing	provide	VERB
gp-3	120	23	deposits	deposit	NOUN
gp-3	120	24	and	and	CCONJ
gp-3	120	25	credit	credit	NOUN
gp-3	120	26	in	in	ADP
gp-3	120	27	the	the	DET
gp-3	120	28	form	form	NOUN
gp-3	120	29	of	of	ADP
gp-3	120	30	money	money	NOUN
gp-3	120	31	.	.	PUNCT
gp-3	121	1	the	the	DET
gp-3	121	2	definition	definition	NOUN
gp-3	121	3	of	of	ADP
gp-3	121	4	leasing	lease	VERB
gp-3	121	5	in	in	ADP
gp-3	121	6	general	general	ADJ
gp-3	121	7	is	be	AUX
gp-3	121	8	an	an	DET
gp-3	121	9	agreement	agreement	NOUN
gp-3	121	10	between	between	ADP
gp-3	121	11	the	the	DET
gp-3	121	12	lessor	lessor	NOUN
gp-3	121	13	(	(	PUNCT
gp-3	121	14	leasing	leasing	NOUN
gp-3	121	15	company	company	NOUN
gp-3	121	16	)	)	PUNCT
gp-3	121	17	and	and	CCONJ
gp-3	121	18	the	the	DET
gp-3	121	19	lessee	lessee	NOUN
gp-3	121	20	(	(	PUNCT
gp-3	121	21	customer	customer	NOUN
gp-3	121	22	)	)	PUNCT
gp-3	121	23	in	in	ADP
gp-3	121	24	which	which	PRON
gp-3	121	25	the	the	DET
gp-3	121	26	lessor	lessor	NOUN
gp-3	121	27	provides	provide	VERB
gp-3	121	28	goods	good	NOUN
gp-3	121	29	with	with	ADP
gp-3	121	30	the	the	DET
gp-3	121	31	right	right	NOUN
gp-3	121	32	to	to	PART
gp-3	121	33	use	use	VERB
gp-3	121	34	by	by	ADP
gp-3	121	35	the	the	DET
gp-3	121	36	lessee	lessee	NOUN
gp-3	121	37	in	in	ADP
gp-3	121	38	return	return	NOUN
gp-3	121	39	for	for	ADP
gp-3	121	40	payment	payment	NOUN
gp-3	121	41	of	of	ADP
gp-3	121	42	rent	rent	NOUN
gp-3	121	43	for	for	ADP
gp-3	121	44	a	a	DET
gp-3	121	45	certain	certain	ADJ
gp-3	121	46	period	period	NOUN
gp-3	121	47	of	of	ADP
gp-3	121	48	time	time	NOUN
gp-3	121	49	.	.	PUNCT
gp-3	122	1	references	reference	NOUN
gp-3	122	2	saliman	saliman	NOUN
gp-3	122	3	,	,	PUNCT
gp-3	122	4	abdul	abdul	PROPN
gp-3	122	5	r	r	PROPN
gp-3	122	6	,	,	PUNCT
gp-3	122	7	dkk	dkk	PROPN
gp-3	122	8	.	.	PROPN
gp-3	122	9	hukum	hukum	PROPN
gp-3	122	10	bisnis	bisnis	PROPN
gp-3	122	11	untuk	untuk	PROPN
gp-3	122	12	perusahaan	perusahaan	PROPN
gp-3	122	13	teori	teori	PROPN
gp-3	122	14	dan	dan	PROPN
gp-3	122	15	contoh	contoh	PROPN
gp-3	122	16	kasus	kasus	PROPN
gp-3	122	17	.	.	PUNCT
gp-3	123	1	jakarta	jakarta	PROPN
gp-3	123	2	:	:	PUNCT
gp-3	123	3	prenada	prenada	PROPN
gp-3	123	4	media	media	PROPN
gp-3	123	5	grup	grup	NOUN
gp-3	123	6	,	,	PUNCT
gp-3	123	7	2007	2007	NUM
gp-3	123	8	.	.	PUNCT
gp-3	124	1	putri	putri	ADJ
gp-3	124	2	,	,	PUNCT
gp-3	124	3	f.p	f.p	PROPN
gp-3	124	4	.	.	PROPN
gp-3	124	5	(	(	PUNCT
gp-3	124	6	2019	2019	NUM
gp-3	124	7	)	)	PUNCT
gp-3	124	8	.	.	PUNCT
gp-3	125	1	the	the	DET
gp-3	125	2	influence	influence	NOUN
gp-3	125	3	of	of	ADP
gp-3	125	4	auditor	auditor	NOUN
gp-3	125	5	knowledge	knowledge	NOUN
gp-3	125	6	,	,	PUNCT
gp-3	125	7	auditor	auditor	NOUN
gp-3	125	8	experience	experience	NOUN
gp-3	125	9	,	,	PUNCT
gp-3	125	10	task	task	NOUN
gp-3	125	11	complexity	complexity	NOUN
gp-3	125	12	,	,	PUNCT
gp-3	125	13	locus	locus	NOUN
gp-3	125	14	of	of	ADP
gp-3	125	15	control	control	NOUN
gp-3	125	16	and	and	CCONJ
gp-3	125	17	compliance	compliance	NOUN
gp-3	125	18	pressure	pressure	NOUN
gp-3	125	19	on	on	ADP
gp-3	125	20	audit	audit	NOUN
gp-3	125	21	decisions	decision	NOUN
gp-3	125	22	(	(	PUNCT
gp-3	125	23	case	case	NOUN
gp-3	125	24	study	study	NOUN
gp-3	125	25	on	on	ADP
gp-3	125	26	representative	representative	NOUN
gp-3	125	27	)	)	PUNCT
gp-3	125	28	bpkp	bpkp	PROPN
gp-3	125	29	riau	riau	PROPN
gp-3	125	30	province	province	PROPN
gp-3	125	31	)	)	PUNCT
gp-3	125	32	.	.	PUNCT
gp-3	126	1	let	let	VERB
gp-3	126	2	's	us	PROPN
gp-3	126	3	fekon	fekon	PROPN
gp-3	126	4	,	,	PUNCT
gp-3	126	5	2(2	2(2	NUM
gp-3	126	6	)	)	PUNCT
gp-3	126	7	,	,	PUNCT
gp-3	126	8	1–15	1–15	NUM
gp-3	126	9	.	.	PUNCT
gp-3	127	1	sofyan	sofyan	PROPN
gp-3	127	2	,	,	PUNCT
gp-3	127	3	s.	s.	PROPN
gp-3	127	4	(	(	PUNCT
gp-3	127	5	2017	2017	NUM
gp-3	127	6	)	)	PUNCT
gp-3	127	7	.	.	PUNCT
gp-3	128	1	the	the	DET
gp-3	128	2	role	role	NOUN
gp-3	128	3	of	of	ADP
gp-3	128	4	smes	sme	NOUN
gp-3	128	5	the	the	DET
gp-3	128	6	role	role	NOUN
gp-3	128	7	of	of	ADP
gp-3	128	8	smes	smes	PROPN
gp-3	128	9	(	(	PUNCT
gp-3	128	10	micro	micro	NOUN
gp-3	128	11	,	,	PUNCT
gp-3	128	12	small	small	ADJ
gp-3	128	13	,	,	PUNCT
gp-3	128	14	and	and	CCONJ
gp-3	128	15	medium	medium	ADJ
gp-3	128	16	enterprises	enterprise	NOUN
gp-3	128	17	)	)	PUNCT
gp-3	128	18	in	in	ADP
gp-3	128	19	the	the	DET
gp-3	128	20	indonesian	indonesian	ADJ
gp-3	128	21	economy	economy	NOUN
gp-3	128	22	.	.	PUNCT
gp-3	129	1	bilancia	bilancia	NOUN
gp-3	129	2	,	,	PUNCT
gp-3	129	3	11(1	11(1	NUM
gp-3	129	4	)	)	PUNCT
gp-3	129	5	,	,	PUNCT
gp-3	129	6	33–64	33–64	PROPN
gp-3	129	7	.	.	PUNCT
gp-3	130	1	sugiyono	sugiyono	PROPN
gp-3	130	2	.	.	PUNCT
gp-3	131	1	(	(	PUNCT
gp-3	131	2	2014	2014	NUM
gp-3	131	3	)	)	PUNCT
gp-3	131	4	.	.	PUNCT
gp-3	132	1	educational	educational	ADJ
gp-3	132	2	research	research	NOUN
gp-3	132	3	methods	method	NOUN
gp-3	132	4	quantitative	quantitative	ADJ
gp-3	132	5	approach	approach	NOUN
gp-3	132	6	.	.	PUNCT
gp-3	133	1	qualitative	qualitative	NOUN
gp-3	133	2	,	,	PUNCT
gp-3	133	3	oyundari	oyundari	PROPN
gp-3	133	4	b	b	PROPN
gp-3	133	5	29	29	NUM
gp-3	133	6	and	and	CCONJ
gp-3	133	7	r&d	r&d	NOUN
gp-3	133	8	.	.	PUNCT
gp-3	134	1	bandung	bandung	PROPN
gp-3	134	2	:	:	PUNCT
gp-3	134	3	alphabet	alphabet	PROPN
gp-3	134	4	.	.	PUNCT
gp-3	135	1	widi	widi	PROPN
gp-3	135	2	,	,	PUNCT
gp-3	135	3	r.	r.	PROPN
gp-3	135	4	(	(	PUNCT
gp-3	135	5	2011	2011	NUM
gp-3	135	6	)	)	PUNCT
gp-3	135	7	.	.	PUNCT
gp-3	136	1	validity	validity	NOUN
gp-3	136	2	and	and	CCONJ
gp-3	136	3	reliability	reliability	NOUN
gp-3	136	4	tests	test	NOUN
gp-3	136	5	in	in	ADP
gp-3	136	6	dental	dental	ADJ
gp-3	136	7	epidemiology	epidemiology	NOUN
gp-3	136	8	research	research	NOUN
gp-3	136	9	.	.	PUNCT
gp-3	137	1	stomatognathic	stomatognathic	ADJ
gp-3	137	2	(	(	PUNCT
gp-3	137	3	j.k.g	j.k.g	PROPN
gp-3	137	4	.	.	PUNCT
gp-3	138	1	unej	unej	PROPN
gp-3	138	2	)	)	PUNCT
gp-3	138	3	,	,	PUNCT
gp-3	138	4	8(1	8(1	NOUN
gp-3	138	5	)	)	PUNCT
gp-3	138	6	,	,	PUNCT
gp-3	138	7	27–34	27–34	NUM
gp-3	138	8	.	.	PUNCT
gp-3	139	1	yuliara	yuliara	PROPN
gp-3	139	2	,	,	PUNCT
gp-3	139	3	i.m	i.m	PROPN
gp-3	139	4	.	.	PUNCT
gp-3	139	5	(	(	PUNCT
gp-3	139	6	2016	2016	NUM
gp-3	139	7	)	)	PUNCT
gp-3	139	8	.	.	PUNCT
gp-3	140	1	multiple	multiple	ADJ
gp-3	140	2	linear	linear	PROPN
gp-3	140	3	regression	regression	NOUN
gp-3	140	4	.	.	PUNCT
gp-3	141	1	copyright	copyright	NOUN
gp-3	141	2	holders	holder	NOUN
gp-3	141	3	:	:	PUNCT
gp-3	141	4	oyundari	oyundari	PROPN
gp-3	141	5	b	b	X
gp-3	141	6	(	(	PUNCT
gp-3	141	7	2022	2022	NUM
gp-3	141	8	)	)	PUNCT
gp-3	141	9	first	first	ADJ
gp-3	141	10	publication	publication	NOUN
gp-3	141	11	right	right	NOUN
gp-3	141	12	:	:	PUNCT
gp-3	141	13	ajemb	ajemb	PROPN
gp-3	141	14	–	–	PUNCT
gp-3	141	15	american	american	ADJ
gp-3	141	16	journal	journal	PROPN
gp-3	141	17	of	of	ADP
gp-3	141	18	economic	economic	ADJ
gp-3	141	19	and	and	CCONJ
gp-3	141	20	management	management	NOUN
gp-3	141	21	business	business	NOUN