id	sid	tid	token	lemma	pos
fsr-3677	1	1	pii	pii	PROPN
fsr-3677	1	2	:	:	PUNCT
fsr-3677	1	3	1057	1057	NUM
fsr-3677	1	4	-	-	SYM
fsr-3677	1	5	0810(91)90028	0810(91)90028	NUM
fsr-3677	1	6	-	-	PUNCT
fsr-3677	1	7	w	w	NOUN
fsr-3677	1	8	financial	financial	ADJ
fsr-3677	1	9	services	service	NOUN
fsr-3677	1	10	review	review	NOUN
fsr-3677	1	11	,	,	PUNCT
fsr-3677	1	12	l(2	l(2	PROPN
fsr-3677	1	13	):	):	PUNCT
fsr-3677	1	14	109	109	NUM
fsr-3677	1	15	-	-	SYM
fsr-3677	1	16	129	129	NUM
fsr-3677	1	17	copyright	copyright	NOUN
fsr-3677	1	18	0	0	NUM
fsr-3677	1	19	1991	1991	NUM
fsr-3677	1	20	by	by	ADP
fsr-3677	1	21	jai	jai	PROPN
fsr-3677	1	22	press	press	PROPN
fsr-3677	1	23	inc	inc	PROPN
fsr-3677	1	24	.	.	PROPN
fsr-3677	1	25	issn	issn	PROPN
fsr-3677	1	26	:	:	PUNCT
fsr-3677	1	27	1057	1057	NUM
fsr-3677	1	28	-	-	SYM
fsr-3677	1	29	0810	0810	NUM
fsr-3677	1	30	all	all	DET
fsr-3677	1	31	rights	right	NOUN
fsr-3677	1	32	of	of	ADP
fsr-3677	1	33	reproduction	reproduction	NOUN
fsr-3677	1	34	in	in	ADP
fsr-3677	1	35	any	any	DET
fsr-3677	1	36	form	form	NOUN
fsr-3677	1	37	reserved	reserve	VERB
fsr-3677	1	38	.	.	PUNCT
fsr-3677	2	1	effective	effective	ADJ
fsr-3677	2	2	credit	credit	NOUN
fsr-3677	2	3	costs	cost	NOUN
fsr-3677	2	4	in	in	ADP
fsr-3677	2	5	retail	retail	ADJ
fsr-3677	2	6	financial	financial	ADJ
fsr-3677	2	7	markets	market	NOUN
fsr-3677	2	8	:	:	PUNCT
fsr-3677	2	9	leasing	lease	VERB
fsr-3677	2	10	versus	versus	ADP
fsr-3677	2	11	borrowing	borrow	VERB
fsr-3677	2	12	d.	d.	PROPN
fsr-3677	2	13	anthony	anthony	PROPN
fsr-3677	2	14	plath	plath	PROPN
fsr-3677	2	15	bennie	bennie	PROPN
fsr-3677	2	16	h.	h.	PROPN
fsr-3677	2	17	nunnally	nunnally	PROPN
fsr-3677	2	18	,	,	PUNCT
fsr-3677	2	19	jr	jr	PROPN
fsr-3677	2	20	.	.	PUNCT
fsr-3677	3	1	this	this	DET
fsr-3677	3	2	study	study	NOUN
fsr-3677	3	3	examines	examine	NOUN
fsr-3677	3	4	reported	report	VERB
fsr-3677	3	5	credit	credit	NOUN
fsr-3677	3	6	cost	cost	NOUN
fsr-3677	3	7	information	information	NOUN
fsr-3677	3	8	in	in	ADP
fsr-3677	3	9	the	the	DET
fsr-3677	3	10	automobile	automobile	NOUN
fsr-3677	3	11	sales	sale	NOUN
fsr-3677	3	12	market	market	NOUN
fsr-3677	3	13	to	to	PART
fsr-3677	3	14	deter	deter	VERB
fsr-3677	3	15	mine	mine	PRON
fsr-3677	3	16	if	if	SCONJ
fsr-3677	3	17	vehicle	vehicle	NOUN
fsr-3677	3	18	leasing	leasing	NOUN
fsr-3677	3	19	really	really	ADV
fsr-3677	3	20	is	be	AUX
fsr-3677	3	21	cheaper	cheap	ADJ
fsr-3677	3	22	than	than	ADP
fsr-3677	3	23	installment	installment	ADJ
fsr-3677	3	24	borrowing	borrowing	NOUN
fsr-3677	3	25	.	.	PUNCT
fsr-3677	4	1	in	in	ADP
fsr-3677	4	2	addition	addition	NOUN
fsr-3677	4	3	,	,	PUNCT
fsr-3677	4	4	the	the	DET
fsr-3677	4	5	study	study	NOUN
fsr-3677	4	6	evaluates	evaluate	VERB
fsr-3677	4	7	the	the	DET
fsr-3677	4	8	accuracy	accuracy	NOUN
fsr-3677	4	9	of	of	ADP
fsr-3677	4	10	credit	credit	NOUN
fsr-3677	4	11	cost	cost	NOUN
fsr-3677	4	12	data	datum	NOUN
fsr-3677	4	13	furnished	furnish	VERB
fsr-3677	4	14	to	to	ADP
fsr-3677	4	15	consumers	consumer	NOUN
fsr-3677	4	16	by	by	ADP
fsr-3677	4	17	commercial	commercial	ADJ
fsr-3677	4	18	banks	bank	NOUN
fsr-3677	4	19	,	,	PUNCT
fsr-3677	4	20	vehicle	vehicle	NOUN
fsr-3677	4	21	leasingjrms	leasingjrm	NOUN
fsr-3677	4	22	,	,	PUNCT
fsr-3677	4	23	and	and	CCONJ
fsr-3677	4	24	automobile	automobile	NOUN
fsr-3677	4	25	dealers	dealer	NOUN
fsr-3677	4	26	to	to	PART
fsr-3677	4	27	gauge	gauge	VERB
fsr-3677	4	28	whether	whether	SCONJ
fsr-3677	4	29	any	any	DET
fsr-3677	4	30	systematic	systematic	ADJ
fsr-3677	4	31	differences	difference	NOUN
fsr-3677	4	32	exist	exist	VERB
fsr-3677	4	33	in	in	ADP
fsr-3677	4	34	the	the	DET
fsr-3677	4	35	accuracy	accuracy	NOUN
fsr-3677	4	36	of	of	ADP
fsr-3677	4	37	reported	report	VERB
fsr-3677	4	38	credit	credit	NOUN
fsr-3677	4	39	cost	cost	NOUN
fsr-3677	4	40	information	information	NOUN
fsr-3677	4	41	.	.	PUNCT
fsr-3677	5	1	results	result	NOUN
fsr-3677	5	2	of	of	ADP
fsr-3677	5	3	the	the	DET
fsr-3677	5	4	study	study	NOUN
fsr-3677	5	5	suggest	suggest	VERB
fsr-3677	5	6	that	that	SCONJ
fsr-3677	5	7	the	the	DET
fsr-3677	5	8	cost	cost	NOUN
fsr-3677	5	9	of	of	ADP
fsr-3677	5	10	leasing	leasing	NOUN
fsr-3677	5	11	is	be	AUX
fsr-3677	5	12	significantly	significantly	ADV
fsr-3677	5	13	different	different	ADJ
fsr-3677	5	14	from	from	ADP
fsr-3677	5	15	borrowing	borrow	VERB
fsr-3677	5	16	,	,	PUNCT
fsr-3677	5	17	yet	yet	CCONJ
fsr-3677	5	18	neither	neither	DET
fsr-3677	5	19	financing	financing	NOUN
fsr-3677	5	20	alternative	alternative	NOUN
fsr-3677	5	21	is	be	AUX
fsr-3677	5	22	unilaterally	unilaterally	ADV
fsr-3677	5	23	cheaper	cheap	ADJ
fsr-3677	5	24	than	than	ADP
fsr-3677	5	25	the	the	DET
fsr-3677	5	26	other	other	ADJ
fsr-3677	5	27	.	.	PUNCT
fsr-3677	6	1	in	in	ADP
fsr-3677	6	2	addition	addition	NOUN
fsr-3677	6	3	,	,	PUNCT
fsr-3677	6	4	suppliers	supplier	NOUN
fsr-3677	6	5	of	of	ADP
fsr-3677	6	6	credit	credit	NOUN
fsr-3677	6	7	in	in	ADP
fsr-3677	6	8	consumerjnance	consumerjnance	NOUN
fsr-3677	6	9	markets	market	NOUN
fsr-3677	6	10	routinely	routinely	ADV
fsr-3677	6	11	and	and	CCONJ
fsr-3677	6	12	signif?cantly	signif?cantly	ADV
fsr-3677	6	13	understate	understate	VERB
fsr-3677	6	14	effective	effective	ADJ
fsr-3677	6	15	credit	credit	NOUN
fsr-3677	6	16	costs	cost	NOUN
fsr-3677	6	17	reported	report	VERB
fsr-3677	6	18	to	to	ADP
fsr-3677	6	19	consumers	consumer	NOUN
fsr-3677	6	20	.	.	PUNCT
fsr-3677	7	1	introduction	introduction	NOUN
fsr-3677	7	2	vehicle	vehicle	NOUN
fsr-3677	7	3	leasing	leasing	NOUN
fsr-3677	7	4	has	have	AUX
fsr-3677	7	5	become	become	VERB
fsr-3677	7	6	an	an	DET
fsr-3677	7	7	increasingly	increasingly	ADV
fsr-3677	7	8	popular	popular	ADJ
fsr-3677	7	9	financing	financing	NOUN
fsr-3677	7	10	alternative	alternative	NOUN
fsr-3677	7	11	for	for	ADP
fsr-3677	7	12	new	new	ADJ
fsr-3677	7	13	car	car	NOUN
fsr-3677	7	14	buyers	buyer	NOUN
fsr-3677	7	15	,	,	PUNCT
fsr-3677	7	16	reaching	reach	VERB
fsr-3677	7	17	almost	almost	ADV
fsr-3677	7	18	$	$	SYM
fsr-3677	7	19	42	42	NUM
fsr-3677	7	20	billion	billion	NUM
fsr-3677	7	21	in	in	ADP
fsr-3677	7	22	mid1991	mid1991	PROPN
fsr-3677	7	23	.	.	PUNCT
fsr-3677	8	1	according	accord	VERB
fsr-3677	8	2	to	to	ADP
fsr-3677	8	3	recent	recent	ADJ
fsr-3677	8	4	federal	federal	ADJ
fsr-3677	8	5	reserve	reserve	NOUN
fsr-3677	8	6	(	(	PUNCT
fsr-3677	8	7	1991	1991	NUM
fsr-3677	8	8	)	)	PUNCT
fsr-3677	8	9	data	datum	NOUN
fsr-3677	8	10	,	,	PUNCT
fsr-3677	8	11	retail	retail	ADJ
fsr-3677	8	12	automobile	automobile	NOUN
fsr-3677	8	13	lease	lease	NOUN
fsr-3677	8	14	contracts	contract	NOUN
fsr-3677	8	15	accelerated	accelerate	VERB
fsr-3677	8	16	at	at	ADP
fsr-3677	8	17	an	an	DET
fsr-3677	8	18	average	average	ADJ
fsr-3677	8	19	annual	annual	ADJ
fsr-3677	8	20	rate	rate	NOUN
fsr-3677	8	21	equal	equal	ADJ
fsr-3677	8	22	to	to	ADP
fsr-3677	8	23	19.2	19.2	NUM
fsr-3677	8	24	percent	percent	NOUN
fsr-3677	8	25	between	between	ADP
fsr-3677	8	26	1985	1985	NUM
fsr-3677	8	27	and	and	CCONJ
fsr-3677	8	28	1990	1990	NUM
fsr-3677	8	29	,	,	PUNCT
fsr-3677	8	30	while	while	SCONJ
fsr-3677	8	31	traditional	traditional	ADJ
fsr-3677	8	32	automobile	automobile	NOUN
fsr-3677	8	33	financing	financing	NOUN
fsr-3677	8	34	contracts	contract	NOUN
fsr-3677	8	35	advanced	advance	VERB
fsr-3677	8	36	just	just	ADV
fsr-3677	8	37	13	13	NUM
fsr-3677	8	38	percent	percent	NOUN
fsr-3677	8	39	each	each	DET
fsr-3677	8	40	year	year	NOUN
fsr-3677	8	41	during	during	ADP
fsr-3677	8	42	the	the	DET
fsr-3677	8	43	same	same	ADJ
fsr-3677	8	44	period	period	NOUN
fsr-3677	8	45	.	.	PUNCT
fsr-3677	9	1	vehicle	vehicle	NOUN
fsr-3677	9	2	lease	lease	NOUN
fsr-3677	9	3	contracts	contract	NOUN
fsr-3677	9	4	,	,	PUNCT
fsr-3677	9	5	which	which	PRON
fsr-3677	9	6	represented	represent	VERB
fsr-3677	9	7	44	44	NUM
fsr-3677	9	8	percent	percent	NOUN
fsr-3677	9	9	of	of	ADP
fsr-3677	9	10	total	total	ADJ
fsr-3677	9	11	automobile	automobile	NOUN
fsr-3677	9	12	sales	sale	NOUN
fsr-3677	9	13	supported	support	VERB
fsr-3677	9	14	by	by	ADP
fsr-3677	9	15	retail	retail	ADJ
fsr-3677	9	16	credit	credit	NOUN
fsr-3677	9	17	arrangements	arrangement	NOUN
fsr-3677	9	18	in	in	ADP
fsr-3677	9	19	1985	1985	NUM
fsr-3677	9	20	,	,	PUNCT
fsr-3677	9	21	captured	capture	VERB
fsr-3677	9	22	nearly	nearly	ADV
fsr-3677	9	23	5	5	NUM
fsr-3677	9	24	1	1	NUM
fsr-3677	9	25	percent	percent	NOUN
fsr-3677	9	26	of	of	ADP
fsr-3677	9	27	the	the	DET
fsr-3677	9	28	new	new	ADJ
fsr-3677	9	29	automobile	automobile	NOUN
fsr-3677	9	30	credit	credit	NOUN
fsr-3677	9	31	market	market	NOUN
fsr-3677	9	32	in	in	ADP
fsr-3677	9	33	1990	1990	NUM
fsr-3677	9	34	.	.	PUNCT
fsr-3677	10	1	in	in	ADP
fsr-3677	10	2	addition	addition	NOUN
fsr-3677	10	3	,	,	PUNCT
fsr-3677	10	4	industry	industry	NOUN
fsr-3677	10	5	analysts	analyst	NOUN
fsr-3677	10	6	estimate	estimate	VERB
fsr-3677	10	7	that	that	SCONJ
fsr-3677	10	8	1.3	1.3	NUM
fsr-3677	10	9	million	million	NUM
fsr-3677	10	10	new	new	ADJ
fsr-3677	10	11	vehicles	vehicle	NOUN
fsr-3677	10	12	will	will	AUX
fsr-3677	10	13	be	be	AUX
fsr-3677	10	14	leased	lease	VERB
fsr-3677	10	15	in	in	ADP
fsr-3677	10	16	1991	1991	NUM
fsr-3677	10	17	,	,	PUNCT
fsr-3677	10	18	representing	represent	VERB
fsr-3677	10	19	a	a	DET
fsr-3677	10	20	20	20	NUM
fsr-3677	10	21	percent	percent	NOUN
fsr-3677	10	22	growth	growth	NOUN
fsr-3677	10	23	in	in	ADP
fsr-3677	10	24	leased	lease	VERB
fsr-3677	10	25	vehicles	vehicle	NOUN
fsr-3677	10	26	from	from	ADP
fsr-3677	10	27	1990	1990	NUM
fsr-3677	10	28	and	and	CCONJ
fsr-3677	10	29	a	a	DET
fsr-3677	10	30	100	100	NUM
fsr-3677	10	31	percent	percent	NOUN
fsr-3677	10	32	growth	growth	NOUN
fsr-3677	10	33	in	in	ADP
fsr-3677	10	34	leased	lease	VERB
fsr-3677	10	35	vehicles	vehicle	NOUN
fsr-3677	10	36	since	since	SCONJ
fsr-3677	10	37	1985	1985	NUM
fsr-3677	10	38	(	(	PUNCT
fsr-3677	10	39	koretz	koretz	VERB
fsr-3677	10	40	,	,	PUNCT
fsr-3677	10	41	1990	1990	NUM
fsr-3677	10	42	)	)	PUNCT
fsr-3677	10	43	.	.	PUNCT
fsr-3677	11	1	in	in	ADP
fsr-3677	11	2	years	year	NOUN
fsr-3677	11	3	preceding	precede	VERB
fsr-3677	11	4	the	the	DET
fsr-3677	11	5	tax	tax	NOUN
fsr-3677	11	6	reform	reform	NOUN
fsr-3677	11	7	act	act	NOUN
fsr-3677	11	8	of	of	ADP
fsr-3677	11	9	1986	1986	NUM
fsr-3677	11	10	,	,	PUNCT
fsr-3677	11	11	the	the	DET
fsr-3677	11	12	tax	tax	NOUN
fsr-3677	11	13	deductibility	deductibility	NOUN
fsr-3677	11	14	of	of	ADP
fsr-3677	11	15	lease	lease	NOUN
fsr-3677	11	16	payments	payment	NOUN
fsr-3677	11	17	was	be	AUX
fsr-3677	11	18	often	often	ADV
fsr-3677	11	19	used	use	VERB
fsr-3677	11	20	to	to	PART
fsr-3677	11	21	explain	explain	VERB
fsr-3677	11	22	the	the	DET
fsr-3677	11	23	growth	growth	NOUN
fsr-3677	11	24	in	in	ADP
fsr-3677	11	25	vehicle	vehicle	NOUN
fsr-3677	11	26	leasing	leasing	NOUN
fsr-3677	11	27	.	.	PUNCT
fsr-3677	12	1	under	under	ADP
fsr-3677	12	2	current	current	ADJ
fsr-3677	12	3	tax	tax	NOUN
fsr-3677	12	4	regulations	regulation	NOUN
fsr-3677	12	5	,	,	PUNCT
fsr-3677	12	6	however	however	ADV
fsr-3677	12	7	,	,	PUNCT
fsr-3677	12	8	most	most	ADJ
fsr-3677	12	9	consumers	consumer	NOUN
fsr-3677	12	10	classified	classify	VERB
fsr-3677	12	11	by	by	ADP
fsr-3677	12	12	the	the	DET
fsr-3677	12	13	internal	internal	ADJ
fsr-3677	12	14	revenue	revenue	NOUN
fsr-3677	12	15	service	service	NOUN
fsr-3677	12	16	as	as	SCONJ
fsr-3677	12	17	employees	employee	NOUN
fsr-3677	12	18	are	be	AUX
fsr-3677	12	19	not	not	PART
fsr-3677	12	20	permitted	permit	VERB
fsr-3677	12	21	a	a	DET
fsr-3677	12	22	tax	tax	NOUN
fsr-3677	12	23	deduction	deduction	NOUN
fsr-3677	12	24	for	for	ADP
fsr-3677	12	25	personally	personally	ADV
fsr-3677	12	26	leased	lease	VERB
fsr-3677	12	27	vehicles	vehicle	NOUN
fsr-3677	12	28	,	,	PUNCT
fsr-3677	12	29	and	and	CCONJ
fsr-3677	12	30	the	the	DET
fsr-3677	12	31	d.	d.	PROPN
fsr-3677	12	32	anthony	anthony	PROPN
fsr-3677	12	33	plath	plath	PROPN
fsr-3677	12	34	and	and	CCONJ
fsr-3677	12	35	bennie	bennie	PROPN
fsr-3677	12	36	h.	h.	PROPN
fsr-3677	12	37	nunnally	nunnally	PROPN
fsr-3677	12	38	,	,	PUNCT
fsr-3677	12	39	jr	jr	PROPN
fsr-3677	12	40	.	.	PUNCT
fsr-3677	12	41	l	l	PROPN
fsr-3677	12	42	college	college	PROPN
fsr-3677	12	43	of	of	ADP
fsr-3677	12	44	business	business	PROPN
fsr-3677	12	45	administration	administration	PROPN
fsr-3677	12	46	,	,	PUNCT
fsr-3677	12	47	university	university	PROPN
fsr-3677	12	48	of	of	ADP
fsr-3677	12	49	north	north	PROPN
fsr-3677	12	50	carolina	carolina	PROPN
fsr-3677	12	51	at	at	ADP
fsr-3677	12	52	charlotte	charlotte	PROPN
fsr-3677	12	53	,	,	PUNCT
fsr-3677	12	54	charlotte	charlotte	PROPN
fsr-3677	12	55	,	,	PUNCT
fsr-3677	12	56	nc	nc	PROPN
fsr-3677	12	57	28223	28223	NUM
fsr-3677	12	58	.	.	PUNCT
fsr-3677	13	1	110	110	NUM
fsr-3677	13	2	financial	financial	ADJ
fsr-3677	13	3	services	service	NOUN
fsr-3677	13	4	review	review	NOUN
fsr-3677	13	5	,	,	PUNCT
fsr-3677	13	6	l(2	l(2	PROPN
fsr-3677	13	7	)	)	PUNCT
fsr-3677	13	8	1991	1991	NUM
fsr-3677	13	9	continued	continue	VERB
fsr-3677	13	10	growth	growth	NOUN
fsr-3677	13	11	in	in	ADP
fsr-3677	13	12	leasing	leasing	NOUN
fsr-3677	13	13	must	must	AUX
fsr-3677	13	14	be	be	AUX
fsr-3677	13	15	explained	explain	VERB
fsr-3677	13	16	in	in	ADP
fsr-3677	13	17	other	other	ADJ
fsr-3677	13	18	ways	way	NOUN
fsr-3677	13	19	.	.	PUNCT
fsr-3677	14	1	for	for	ADP
fsr-3677	14	2	example	example	NOUN
fsr-3677	14	3	,	,	PUNCT
fsr-3677	14	4	lessors	lessor	NOUN
fsr-3677	14	5	frequently	frequently	ADV
fsr-3677	14	6	promote	promote	VERB
fsr-3677	14	7	the	the	DET
fsr-3677	14	8	benefits	benefit	NOUN
fsr-3677	14	9	of	of	ADP
fsr-3677	14	10	leasing	lease	VERB
fsr-3677	14	11	by	by	ADP
fsr-3677	14	12	arguing	argue	VERB
fsr-3677	14	13	that	that	SCONJ
fsr-3677	14	14	(	(	PUNCT
fsr-3677	14	15	1	1	X
fsr-3677	14	16	)	)	PUNCT
fsr-3677	14	17	lease	lease	NOUN
fsr-3677	14	18	financing	financing	NOUN
fsr-3677	14	19	often	often	ADV
fsr-3677	14	20	requires	require	VERB
fsr-3677	14	21	lower	low	ADJ
fsr-3677	14	22	monthly	monthly	ADJ
fsr-3677	14	23	payments	payment	NOUN
fsr-3677	14	24	than	than	ADP
fsr-3677	14	25	an	an	DET
fsr-3677	14	26	installment	installment	NOUN
fsr-3677	14	27	purchase	purchase	NOUN
fsr-3677	14	28	,	,	PUNCT
fsr-3677	14	29	(	(	PUNCT
fsr-3677	14	30	2	2	X
fsr-3677	14	31	)	)	PUNCT
fsr-3677	14	32	leasing	leasing	NOUN
fsr-3677	14	33	permits	permit	VERB
fsr-3677	14	34	consumers	consumer	NOUN
fsr-3677	14	35	to	to	PART
fsr-3677	14	36	acquire	acquire	VERB
fsr-3677	14	37	more	more	ADV
fsr-3677	14	38	costly	costly	ADJ
fsr-3677	14	39	vehicles	vehicle	NOUN
fsr-3677	14	40	for	for	ADP
fsr-3677	14	41	a	a	DET
fsr-3677	14	42	given	give	VERB
fsr-3677	14	43	monthly	monthly	ADJ
fsr-3677	14	44	payment	payment	NOUN
fsr-3677	14	45	,	,	PUNCT
fsr-3677	14	46	and	and	CCONJ
fsr-3677	14	47	(	(	PUNCT
fsr-3677	14	48	3	3	X
fsr-3677	14	49	)	)	PUNCT
fsr-3677	14	50	leasing	leasing	NOUN
fsr-3677	14	51	simplifies	simplifie	NOUN
fsr-3677	14	52	the	the	DET
fsr-3677	14	53	disposal	disposal	NOUN
fsr-3677	14	54	of	of	ADP
fsr-3677	14	55	used	use	VERB
fsr-3677	14	56	vehicles	vehicle	NOUN
fsr-3677	14	57	at	at	ADP
fsr-3677	14	58	the	the	DET
fsr-3677	14	59	maturity	maturity	NOUN
fsr-3677	14	60	of	of	ADP
fsr-3677	14	61	the	the	DET
fsr-3677	14	62	lease	lease	NOUN
fsr-3677	14	63	.	.	PUNCT
fsr-3677	15	1	while	while	SCONJ
fsr-3677	15	2	these	these	DET
fsr-3677	15	3	benefits	benefit	NOUN
fsr-3677	15	4	might	might	AUX
fsr-3677	15	5	provide	provide	VERB
fsr-3677	15	6	the	the	DET
fsr-3677	15	7	impression	impression	NOUN
fsr-3677	15	8	that	that	SCONJ
fsr-3677	15	9	leasing	leasing	NOUN
fsr-3677	15	10	represents	represent	VERB
fsr-3677	15	11	the	the	DET
fsr-3677	15	12	lower	low	ADJ
fsr-3677	15	13	cost	cost	NOUN
fsr-3677	15	14	financing	financing	NOUN
fsr-3677	15	15	alternative	alternative	NOUN
fsr-3677	15	16	,	,	PUNCT
fsr-3677	15	17	this	this	DET
fsr-3677	15	18	conclusion	conclusion	NOUN
fsr-3677	15	19	is	be	AUX
fsr-3677	15	20	not	not	PART
fsr-3677	15	21	necessarily	necessarily	ADV
fsr-3677	15	22	supported	support	VERB
fsr-3677	15	23	by	by	ADP
fsr-3677	15	24	principles	principle	NOUN
fsr-3677	15	25	of	of	ADP
fsr-3677	15	26	financial	financial	ADJ
fsr-3677	15	27	management	management	NOUN
fsr-3677	15	28	.	.	PUNCT
fsr-3677	16	1	unfortunately	unfortunately	ADV
fsr-3677	16	2	,	,	PUNCT
fsr-3677	16	3	consumers	consumer	NOUN
fsr-3677	16	4	who	who	PRON
fsr-3677	16	5	remain	remain	VERB
fsr-3677	16	6	unac	unac	NOUN
fsr-3677	16	7	customed	custome	VERB
fsr-3677	16	8	to	to	ADP
fsr-3677	16	9	the	the	DET
fsr-3677	16	10	application	application	NOUN
fsr-3677	16	11	of	of	ADP
fsr-3677	16	12	these	these	DET
fsr-3677	16	13	principles	principle	NOUN
fsr-3677	16	14	are	be	AUX
fsr-3677	16	15	not	not	PART
fsr-3677	16	16	able	able	ADJ
fsr-3677	16	17	to	to	PART
fsr-3677	16	18	make	make	VERB
fsr-3677	16	19	accurate	accurate	ADJ
fsr-3677	16	20	lease	lease	NOUN
fsr-3677	16	21	versus	versus	SCONJ
fsr-3677	16	22	borrow	borrow	VERB
fsr-3677	16	23	comparisons	comparison	NOUN
fsr-3677	16	24	.	.	PUNCT
fsr-3677	17	1	federal	federal	ADJ
fsr-3677	17	2	legislation	legislation	NOUN
fsr-3677	17	3	designed	design	VERB
fsr-3677	17	4	to	to	PART
fsr-3677	17	5	inform	inform	VERB
fsr-3677	17	6	consumers	consumer	NOUN
fsr-3677	17	7	about	about	ADP
fsr-3677	17	8	the	the	DET
fsr-3677	17	9	effective	effective	ADJ
fsr-3677	17	10	costs	cost	NOUN
fsr-3677	17	11	of	of	ADP
fsr-3677	17	12	different	different	ADJ
fsr-3677	17	13	financing	financing	NOUN
fsr-3677	17	14	options	option	NOUN
fsr-3677	17	15	actually	actually	ADV
fsr-3677	17	16	impedes	impede	VERB
fsr-3677	17	17	the	the	DET
fsr-3677	17	18	lease	lease	NOUN
fsr-3677	17	19	borrow	borrow	VERB
fsr-3677	17	20	comparison	comparison	NOUN
fsr-3677	17	21	.	.	PUNCT
fsr-3677	18	1	the	the	DET
fsr-3677	18	2	truth	truth	NOUN
fsr-3677	18	3	-	-	PUNCT
fsr-3677	18	4	in	in	ADP
fsr-3677	18	5	-	-	PUNCT
fsr-3677	18	6	lending	lending	NOUN
fsr-3677	18	7	act	act	NOUN
fsr-3677	18	8	(	(	PUNCT
fsr-3677	18	9	1969	1969	NUM
fsr-3677	18	10	)	)	PUNCT
fsr-3677	18	11	requires	require	VERB
fsr-3677	18	12	installment	installment	NOUN
fsr-3677	18	13	lenders	lender	NOUN
fsr-3677	18	14	to	to	PART
fsr-3677	18	15	express	express	VERB
fsr-3677	18	16	the	the	DET
fsr-3677	18	17	effective	effective	ADJ
fsr-3677	18	18	cost	cost	NOUN
fsr-3677	18	19	of	of	ADP
fsr-3677	18	20	borrowing	borrowing	NOUN
fsr-3677	18	21	in	in	ADP
fsr-3677	18	22	a	a	DET
fsr-3677	18	23	standardized	standardized	ADJ
fsr-3677	18	24	way	way	NOUN
fsr-3677	18	25	(	(	PUNCT
fsr-3677	18	26	the	the	DET
fsr-3677	18	27	annual	annual	ADJ
fsr-3677	18	28	percentage	percentage	NOUN
fsr-3677	18	29	rate	rate	NOUN
fsr-3677	18	30	of	of	ADP
fsr-3677	18	31	interest	interest	NOUN
fsr-3677	18	32	)	)	PUNCT
fsr-3677	18	33	,	,	PUNCT
fsr-3677	18	34	so	so	SCONJ
fsr-3677	18	35	that	that	SCONJ
fsr-3677	18	36	consumers	consumer	NOUN
fsr-3677	18	37	can	can	AUX
fsr-3677	18	38	accurately	accurately	ADV
fsr-3677	18	39	compare	compare	VERB
fsr-3677	18	40	the	the	DET
fsr-3677	18	41	cost	cost	NOUN
fsr-3677	18	42	of	of	ADP
fsr-3677	18	43	alternative	alternative	NOUN
fsr-3677	18	44	borrow	borrow	VERB
fsr-3677	18	45	ing	ing	ADJ
fsr-3677	18	46	contracts	contract	NOUN
fsr-3677	18	47	.	.	PUNCT
fsr-3677	19	1	in	in	ADP
fsr-3677	19	2	contrast	contrast	NOUN
fsr-3677	19	3	,	,	PUNCT
fsr-3677	19	4	the	the	DET
fsr-3677	19	5	consumer	consumer	NOUN
fsr-3677	19	6	leasing	leasing	NOUN
fsr-3677	19	7	act	act	NOUN
fsr-3677	19	8	(	(	PUNCT
fsr-3677	19	9	1976	1976	NUM
fsr-3677	19	10	)	)	PUNCT
fsr-3677	19	11	does	do	AUX
fsr-3677	19	12	not	not	PART
fsr-3677	19	13	require	require	VERB
fsr-3677	19	14	lessors	lessor	NOUN
fsr-3677	19	15	to	to	PART
fsr-3677	19	16	report	report	VERB
fsr-3677	19	17	effective	effective	ADJ
fsr-3677	19	18	leasing	leasing	NOUN
fsr-3677	19	19	costs	cost	NOUN
fsr-3677	19	20	in	in	ADP
fsr-3677	19	21	a	a	DET
fsr-3677	19	22	manner	manner	NOUN
fsr-3677	19	23	comparable	comparable	ADJ
fsr-3677	19	24	to	to	ADP
fsr-3677	19	25	the	the	DET
fsr-3677	19	26	apr	apr	NOUN
fsr-3677	19	27	.	.	PUNCT
fsr-3677	20	1	therefore	therefore	ADV
fsr-3677	20	2	,	,	PUNCT
fsr-3677	20	3	a	a	DET
fsr-3677	20	4	simple	simple	ADJ
fsr-3677	20	5	and	and	CCONJ
fsr-3677	20	6	direct	direct	ADJ
fsr-3677	20	7	comparison	comparison	NOUN
fsr-3677	20	8	of	of	ADP
fsr-3677	20	9	leasing	leasing	NOUN
fsr-3677	20	10	versus	versus	ADP
fsr-3677	20	11	borrowing	borrowing	NOUN
fsr-3677	20	12	costs	cost	NOUN
fsr-3677	20	13	becomes	become	VERB
fsr-3677	20	14	impos	impos	NOUN
fsr-3677	20	15	sible	sible	NOUN
fsr-3677	20	16	.	.	PUNCT
fsr-3677	21	1	the	the	DET
fsr-3677	21	2	purpose	purpose	NOUN
fsr-3677	21	3	of	of	ADP
fsr-3677	21	4	this	this	DET
fsr-3677	21	5	study	study	NOUN
fsr-3677	21	6	is	be	AUX
fsr-3677	21	7	to	to	PART
fsr-3677	21	8	examine	examine	VERB
fsr-3677	21	9	reported	report	VERB
fsr-3677	21	10	credit	credit	NOUN
fsr-3677	21	11	cost	cost	NOUN
fsr-3677	21	12	information	information	NOUN
fsr-3677	21	13	in	in	ADP
fsr-3677	21	14	the	the	DET
fsr-3677	21	15	automobile	automobile	NOUN
fsr-3677	21	16	market	market	NOUN
fsr-3677	21	17	and	and	CCONJ
fsr-3677	21	18	determine	determine	VERB
fsr-3677	21	19	the	the	DET
fsr-3677	21	20	accuracy	accuracy	NOUN
fsr-3677	21	21	of	of	ADP
fsr-3677	21	22	pricing	pricing	NOUN
fsr-3677	21	23	information	information	NOUN
fsr-3677	21	24	furnished	furnish	VERB
fsr-3677	21	25	to	to	ADP
fsr-3677	21	26	consumers	consumer	NOUN
fsr-3677	21	27	by	by	ADP
fsr-3677	21	28	a	a	DET
fsr-3677	21	29	varied	varied	ADJ
fsr-3677	21	30	array	array	NOUN
fsr-3677	21	31	of	of	ADP
fsr-3677	21	32	credit	credit	NOUN
fsr-3677	21	33	suppliers	supplier	NOUN
fsr-3677	21	34	.	.	PUNCT
fsr-3677	22	1	the	the	DET
fsr-3677	22	2	study	study	NOUN
fsr-3677	22	3	examines	examine	VERB
fsr-3677	22	4	the	the	DET
fsr-3677	22	5	behavior	behavior	NOUN
fsr-3677	22	6	of	of	ADP
fsr-3677	22	7	three	three	NUM
fsr-3677	22	8	credit	credit	NOUN
fsr-3677	22	9	suppliers	supplier	NOUN
fsr-3677	22	10	-	-	PUNCT
fsr-3677	22	11	commercial	commercial	ADJ
fsr-3677	22	12	banks	bank	NOUN
fsr-3677	22	13	,	,	PUNCT
fsr-3677	22	14	vehicle	vehicle	NOUN
fsr-3677	22	15	leasing	leasing	NOUN
fsr-3677	22	16	firms	firm	NOUN
fsr-3677	22	17	,	,	PUNCT
fsr-3677	22	18	and	and	CCONJ
fsr-3677	22	19	automobile	automobile	NOUN
fsr-3677	22	20	dealers	dealer	NOUN
fsr-3677	22	21	-	-	PUNCT
fsr-3677	22	22	and	and	CCONJ
fsr-3677	22	23	surveys	survey	NOUN
fsr-3677	22	24	credit	credit	NOUN
fsr-3677	22	25	costs	cost	NOUN
fsr-3677	22	26	in	in	ADP
fsr-3677	22	27	different	different	ADJ
fsr-3677	22	28	urban	urban	ADJ
fsr-3677	22	29	markets	market	NOUN
fsr-3677	22	30	to	to	PART
fsr-3677	22	31	gauge	gauge	VERB
fsr-3677	22	32	whether	whether	SCONJ
fsr-3677	22	33	any	any	DET
fsr-3677	22	34	systematic	systematic	ADJ
fsr-3677	22	35	differences	difference	NOUN
fsr-3677	22	36	in	in	ADP
fsr-3677	22	37	the	the	DET
fsr-3677	22	38	accuracy	accuracy	NOUN
fsr-3677	22	39	of	of	ADP
fsr-3677	22	40	reported	report	VERB
fsr-3677	22	41	credit	credit	NOUN
fsr-3677	22	42	cost	cost	NOUN
fsr-3677	22	43	information	information	NOUN
fsr-3677	22	44	exist	exist	VERB
fsr-3677	22	45	.	.	PUNCT
fsr-3677	23	1	second	second	ADV
fsr-3677	23	2	,	,	PUNCT
fsr-3677	23	3	the	the	DET
fsr-3677	23	4	study	study	NOUN
fsr-3677	23	5	investigates	investigate	VERB
fsr-3677	23	6	credit	credit	NOUN
fsr-3677	23	7	cost	cost	NOUN
fsr-3677	23	8	differences	difference	NOUN
fsr-3677	23	9	between	between	ADP
fsr-3677	23	10	leasing	leasing	NOUN
fsr-3677	23	11	and	and	CCONJ
fsr-3677	23	12	borrow	borrow	VERB
fsr-3677	23	13	ing	ing	NOUN
fsr-3677	23	14	,	,	PUNCT
fsr-3677	23	15	and	and	CCONJ
fsr-3677	23	16	draws	draw	VERB
fsr-3677	23	17	from	from	ADP
fsr-3677	23	18	the	the	DET
fsr-3677	23	19	extant	extant	ADJ
fsr-3677	23	20	finance	finance	NOUN
fsr-3677	23	21	literature	literature	NOUN
fsr-3677	23	22	to	to	PART
fsr-3677	23	23	explain	explain	VERB
fsr-3677	23	24	observed	observed	ADJ
fsr-3677	23	25	credit	credit	NOUN
fsr-3677	23	26	cost	cost	NOUN
fsr-3677	23	27	differences	difference	NOUN
fsr-3677	23	28	.	.	PUNCT
fsr-3677	24	1	finally	finally	ADV
fsr-3677	24	2	,	,	PUNCT
fsr-3677	24	3	the	the	DET
fsr-3677	24	4	study	study	NOUN
fsr-3677	24	5	provides	provide	VERB
fsr-3677	24	6	a	a	DET
fsr-3677	24	7	simple	simple	ADJ
fsr-3677	24	8	analytical	analytical	ADJ
fsr-3677	24	9	framework	framework	NOUN
fsr-3677	24	10	for	for	ADP
fsr-3677	24	11	evaluating	evaluate	VERB
fsr-3677	24	12	the	the	DET
fsr-3677	24	13	effective	effective	ADJ
fsr-3677	24	14	cost	cost	NOUN
fsr-3677	24	15	of	of	ADP
fsr-3677	24	16	leasing	leasing	NOUN
fsr-3677	24	17	that	that	PRON
fsr-3677	24	18	is	be	AUX
fsr-3677	24	19	directly	directly	ADV
fsr-3677	24	20	comparable	comparable	ADJ
fsr-3677	24	21	to	to	ADP
fsr-3677	24	22	the	the	DET
fsr-3677	24	23	effective	effective	ADJ
fsr-3677	24	24	cost	cost	NOUN
fsr-3677	24	25	of	of	ADP
fsr-3677	24	26	borrowing	borrowing	NOUN
fsr-3677	24	27	.	.	PUNCT
fsr-3677	25	1	1	1	X
fsr-3677	25	2	.	.	X
fsr-3677	25	3	credit	credit	NOUN
fsr-3677	25	4	costs	cost	NOUN
fsr-3677	25	5	and	and	CCONJ
fsr-3677	25	6	consumer	consumer	NOUN
fsr-3677	25	7	leasing	leasing	NOUN
fsr-3677	25	8	the	the	DET
fsr-3677	25	9	typical	typical	ADJ
fsr-3677	25	10	consumer	consumer	NOUN
fsr-3677	25	11	vehicle	vehicle	NOUN
fsr-3677	25	12	lease	lease	NOUN
fsr-3677	25	13	contract	contract	NOUN
fsr-3677	25	14	represents	represent	VERB
fsr-3677	25	15	an	an	DET
fsr-3677	25	16	operating	operating	NOUN
fsr-3677	25	17	lease	lease	NOUN
fsr-3677	25	18	,	,	PUNCT
fsr-3677	25	19	or	or	CCONJ
fsr-3677	25	20	a	a	DET
fsr-3677	25	21	financing	financing	NOUN
fsr-3677	25	22	arrangement	arrangement	NOUN
fsr-3677	25	23	which	which	PRON
fsr-3677	25	24	is	be	AUX
fsr-3677	25	25	cancelable	cancelable	ADJ
fsr-3677	25	26	at	at	ADP
fsr-3677	25	27	the	the	DET
fsr-3677	25	28	option	option	NOUN
fsr-3677	25	29	of	of	ADP
fsr-3677	25	30	the	the	DET
fsr-3677	25	31	lessee	lessee	NOUN
fsr-3677	25	32	and	and	CCONJ
fsr-3677	25	33	is	be	AUX
fsr-3677	25	34	not	not	PART
fsr-3677	25	35	fully	fully	ADV
fsr-3677	25	36	amortized	amortize	VERB
fsr-3677	25	37	over	over	ADP
fsr-3677	25	38	the	the	DET
fsr-3677	25	39	term	term	NOUN
fsr-3677	25	40	of	of	ADP
fsr-3677	25	41	the	the	DET
fsr-3677	25	42	lease	lease	NOUN
fsr-3677	25	43	.	.	PUNCT
fsr-3677	26	1	in	in	ADP
fsr-3677	26	2	addition	addition	NOUN
fsr-3677	26	3	,	,	PUNCT
fsr-3677	26	4	most	most	ADJ
fsr-3677	26	5	consumer	consumer	NOUN
fsr-3677	26	6	contracts	contract	NOUN
fsr-3677	26	7	are	be	AUX
fsr-3677	26	8	closed	closed	ADJ
fsr-3677	26	9	-	-	PUNCT
fsr-3677	26	10	end	end	NOUN
fsr-3677	26	11	,	,	PUNCT
fsr-3677	26	12	characterized	characterize	VERB
fsr-3677	26	13	by	by	ADP
fsr-3677	26	14	lease	lease	NOUN
fsr-3677	26	15	agreements	agreement	NOUN
fsr-3677	26	16	specifying	specify	VERB
fsr-3677	26	17	a	a	DET
fsr-3677	26	18	fixed	fix	VERB
fsr-3677	26	19	number	number	NOUN
fsr-3677	26	20	of	of	ADP
fsr-3677	26	21	payments	payment	NOUN
fsr-3677	26	22	for	for	ADP
fsr-3677	26	23	a	a	DET
fsr-3677	26	24	finite	finite	ADJ
fsr-3677	26	25	period	period	NOUN
fsr-3677	26	26	of	of	ADP
fsr-3677	26	27	time	time	NOUN
fsr-3677	26	28	.	.	PUNCT
fsr-3677	27	1	when	when	SCONJ
fsr-3677	27	2	the	the	DET
fsr-3677	27	3	leased	lease	VERB
fsr-3677	27	4	asset	asset	NOUN
fsr-3677	27	5	is	be	AUX
fsr-3677	27	6	returned	return	VERB
fsr-3677	27	7	undamaged	undamaged	ADJ
fsr-3677	27	8	and	and	CCONJ
fsr-3677	27	9	vehicle	vehicle	NOUN
fsr-3677	27	10	mileage	mileage	NOUN
fsr-3677	27	11	is	be	AUX
fsr-3677	27	12	within	within	ADP
fsr-3677	27	13	the	the	DET
fsr-3677	27	14	limits	limit	NOUN
fsr-3677	27	15	established	establish	VERB
fsr-3677	27	16	in	in	ADP
fsr-3677	27	17	the	the	DET
fsr-3677	27	18	lease	lease	NOUN
fsr-3677	27	19	contract	contract	NOUN
fsr-3677	27	20	,	,	PUNCT
fsr-3677	27	21	the	the	DET
fsr-3677	27	22	lessee	lessee	NOUN
fsr-3677	27	23	has	have	VERB
fsr-3677	27	24	no	no	DET
fsr-3677	27	25	further	further	ADJ
fsr-3677	27	26	financial	financial	ADJ
fsr-3677	27	27	obligation	obligation	NOUN
fsr-3677	27	28	to	to	ADP
fsr-3677	27	29	the	the	DET
fsr-3677	27	30	lessor	lessor	NOUN
fsr-3677	27	31	.	.	PUNCT
fsr-3677	28	1	as	as	ADP
fsr-3677	28	2	such	such	ADJ
fsr-3677	28	3	,	,	PUNCT
fsr-3677	28	4	leasing	leasing	NOUN
fsr-3677	28	5	contracts	contract	NOUN
fsr-3677	28	6	transfer	transfer	VERB
fsr-3677	28	7	some	some	PRON
fsr-3677	28	8	of	of	ADP
fsr-3677	28	9	the	the	DET
fsr-3677	28	10	ownership	ownership	NOUN
fsr-3677	28	11	risks	risk	NOUN
fsr-3677	28	12	associated	associate	VERB
fsr-3677	28	13	with	with	ADP
fsr-3677	28	14	debt	debt	NOUN
fsr-3677	28	15	financing	financing	NOUN
fsr-3677	28	16	to	to	ADP
fsr-3677	28	17	the	the	DET
fsr-3677	28	18	creditor	creditor	NOUN
fsr-3677	28	19	.	.	PUNCT
fsr-3677	29	1	effective	effective	ADJ
fsr-3677	29	2	credit	credit	NOUN
fsr-3677	29	3	costs	cost	NOUN
fsr-3677	29	4	in	in	ADP
fsr-3677	29	5	retail	retail	ADJ
fsr-3677	29	6	financial	financial	ADJ
fsr-3677	29	7	markets	market	NOUN
fsr-3677	29	8	:	:	PUNCT
fsr-3677	29	9	leasing	lease	VERB
fsr-3677	29	10	versus	versus	ADP
fsr-3677	29	11	borrowing	borrow	VERB
fsr-3677	29	12	111	111	NUM
fsr-3677	29	13	i	i	PROPN
fsr-3677	29	14	,	,	PUNCT
fsr-3677	29	15	1	1	X
fsr-3677	29	16	.	.	PUNCT
fsr-3677	30	1	the	the	DET
fsr-3677	30	2	cost	cost	NOUN
fsr-3677	30	3	of	of	ADP
fsr-3677	30	4	leasing	lease	VERB
fsr-3677	30	5	the	the	DET
fsr-3677	30	6	extant	extant	ADJ
fsr-3677	30	7	finance	finance	NOUN
fsr-3677	30	8	literature	literature	NOUN
fsr-3677	30	9	offers	offer	VERB
fsr-3677	30	10	a	a	DET
fsr-3677	30	11	variety	variety	NOUN
fsr-3677	30	12	of	of	ADP
fsr-3677	30	13	different	different	ADJ
fsr-3677	30	14	frameworks	framework	NOUN
fsr-3677	30	15	to	to	ADP
fsr-3677	30	16	evalu	evalu	NOUN
fsr-3677	30	17	ate	eat	VERB
fsr-3677	30	18	the	the	DET
fsr-3677	30	19	lease	lease	NOUN
fsr-3677	30	20	versus	versus	SCONJ
fsr-3677	30	21	borrow	borrow	VERB
fsr-3677	30	22	question	question	NOUN
fsr-3677	30	23	.	.	PUNCT
fsr-3677	31	1	following	follow	VERB
fsr-3677	31	2	the	the	DET
fsr-3677	31	3	work	work	NOUN
fsr-3677	31	4	of	of	ADP
fsr-3677	31	5	myers	myer	NOUN
fsr-3677	31	6	,	,	PUNCT
fsr-3677	31	7	dill	dill	NOUN
fsr-3677	31	8	,	,	PUNCT
fsr-3677	31	9	and	and	CCONJ
fsr-3677	31	10	bautista	bautista	PROPN
fsr-3677	31	11	(	(	PUNCT
fsr-3677	31	12	mdb	mdb	PROPN
fsr-3677	31	13	hereafter	hereafter	NOUN
fsr-3677	31	14	,	,	PUNCT
fsr-3677	31	15	1976	1976	NUM
fsr-3677	31	16	)	)	PUNCT
fsr-3677	31	17	and	and	CCONJ
fsr-3677	31	18	weingartner	weingartner	X
fsr-3677	31	19	(	(	PUNCT
fsr-3677	31	20	1987	1987	NUM
fsr-3677	31	21	)	)	PUNCT
fsr-3677	31	22	)	)	PUNCT
fsr-3677	32	1	these	these	DET
fsr-3677	32	2	valuation	valuation	NOUN
fsr-3677	32	3	models	model	NOUN
fsr-3677	32	4	begin	begin	VERB
fsr-3677	32	5	by	by	ADP
fsr-3677	32	6	comparing	compare	VERB
fsr-3677	32	7	the	the	DET
fsr-3677	32	8	value	value	NOUN
fsr-3677	32	9	of	of	ADP
fsr-3677	32	10	two	two	NUM
fsr-3677	32	11	different	different	ADJ
fsr-3677	32	12	financing	financing	NOUN
fsr-3677	32	13	transactions	transaction	NOUN
fsr-3677	32	14	:	:	PUNCT
fsr-3677	32	15	(	(	PUNCT
fsr-3677	32	16	1	1	X
fsr-3677	32	17	)	)	PUNCT
fsr-3677	32	18	leasing	leasing	NOUN
fsr-3677	32	19	,	,	PUNCT
fsr-3677	32	20	which	which	PRON
fsr-3677	32	21	involves	involve	VERB
fsr-3677	32	22	purchasing	purchase	VERB
fsr-3677	32	23	the	the	DET
fsr-3677	32	24	necessary	necessary	ADJ
fsr-3677	32	25	cash	cash	NOUN
fsr-3677	32	26	to	to	PART
fsr-3677	32	27	acquire	acquire	VERB
fsr-3677	32	28	an	an	DET
fsr-3677	32	29	asset	asset	NOUN
fsr-3677	32	30	by	by	ADP
fsr-3677	32	31	giving	give	VERB
fsr-3677	32	32	up	up	ADP
fsr-3677	32	33	the	the	DET
fsr-3677	32	34	asset	asset	NOUN
fsr-3677	32	35	’s	’s	PART
fsr-3677	32	36	depreciation	depreciation	NOUN
fsr-3677	32	37	tax	tax	NOUN
fsr-3677	32	38	shields	shield	NOUN
fsr-3677	32	39	,	,	PUNCT
fsr-3677	32	40	salvage	salvage	NOUN
fsr-3677	32	41	value	value	NOUN
fsr-3677	32	42	,	,	PUNCT
fsr-3677	32	43	and	and	CCONJ
fsr-3677	32	44	investment	investment	NOUN
fsr-3677	32	45	tax	tax	NOUN
fsr-3677	32	46	credit	credit	NOUN
fsr-3677	32	47	,	,	PUNCT
fsr-3677	32	48	and	and	CCONJ
fsr-3677	32	49	agreeing	agree	VERB
fsr-3677	32	50	to	to	PART
fsr-3677	32	51	make	make	VERB
fsr-3677	32	52	a	a	DET
fsr-3677	32	53	fixed	fix	VERB
fsr-3677	32	54	series	series	NOUN
fsr-3677	32	55	of	of	ADP
fsr-3677	32	56	cash	cash	NOUN
fsr-3677	32	57	payments	payment	NOUN
fsr-3677	32	58	to	to	ADP
fsr-3677	32	59	the	the	DET
fsr-3677	32	60	lessor	lessor	NOUN
fsr-3677	32	61	;	;	PUNCT
fsr-3677	32	62	and	and	CCONJ
fsr-3677	32	63	(	(	PUNCT
fsr-3677	32	64	2	2	X
fsr-3677	32	65	)	)	PUNCT
fsr-3677	32	66	purchasing	purchasing	NOUN
fsr-3677	32	67	,	,	PUNCT
fsr-3677	32	68	which	which	PRON
fsr-3677	32	69	involves	involve	VERB
fsr-3677	32	70	the	the	DET
fsr-3677	32	71	acquisition	acquisition	NOUN
fsr-3677	32	72	of	of	ADP
fsr-3677	32	73	cash	cash	NOUN
fsr-3677	32	74	by	by	ADP
fsr-3677	32	75	selling	sell	VERB
fsr-3677	32	76	an	an	DET
fsr-3677	32	77	optimal	optimal	ADJ
fsr-3677	32	78	package	package	NOUN
fsr-3677	32	79	of	of	ADP
fsr-3677	32	80	financing	finance	VERB
fsr-3677	32	81	securities	security	NOUN
fsr-3677	32	82	exclusive	exclusive	ADJ
fsr-3677	32	83	of	of	ADP
fsr-3677	32	84	the	the	DET
fsr-3677	32	85	lease	lease	NOUN
fsr-3677	32	86	contract	contract	NOUN
fsr-3677	32	87	.	.	PUNCT
fsr-3677	33	1	mathematically	mathematically	ADV
fsr-3677	33	2	,	,	PUNCT
fsr-3677	33	3	the	the	DET
fsr-3677	33	4	valuation	valuation	NOUN
fsr-3677	33	5	of	of	ADP
fsr-3677	33	6	financial	financial	ADJ
fsr-3677	33	7	leases	lease	NOUN
fsr-3677	33	8	from	from	ADP
fsr-3677	33	9	the	the	DET
fsr-3677	33	10	lessee	lessee	NOUN
fsr-3677	33	11	’s	’s	PART
fsr-3677	33	12	perspective	perspective	NOUN
fsr-3677	33	13	takes	take	VERB
fsr-3677	33	14	the	the	DET
fsr-3677	33	15	general	general	ADJ
fsr-3677	33	16	form	form	NOUN
fsr-3677	33	17	v	v	NOUN
fsr-3677	33	18	,	,	PUNCT
fsr-3677	33	19	=	=	SYM
fsr-3677	33	20	itc	itc	PROPN
fsr-3677	33	21	+	+	CCONJ
fsr-3677	33	22	c	c	X
fsr-3677	33	23	l,(l	l,(l	X
fsr-3677	33	24	t)[l	t)[l	PROPN
fsr-3677	33	25	+	+	CCONJ
fsr-3677	33	26	k(1	k(1	PROPN
fsr-3677	33	27	t)]-j	t)]-j	PROPN
fsr-3677	33	28	+	+	CCONJ
fsr-3677	33	29	j	j	PROPN
fsr-3677	33	30	=	=	PROPN
fsr-3677	33	31	o	o	X
fsr-3677	33	32	”	"	PUNCT
fsr-3677	33	33	c	c	PROPN
fsr-3677	33	34	td,[l	td,[l	NOUN
fsr-3677	33	35	+	+	NUM
fsr-3677	33	36	k(l	k(l	NOUN
fsr-3677	33	37	t)]-j	t)]-j	NOUN
fsr-3677	33	38	+	+	CCONJ
fsr-3677	33	39	f[l	f[l	PROPN
fsr-3677	33	40	+	+	CCONJ
fsr-3677	33	41	k(1	k(1	PROPN
fsr-3677	33	42	t)]p	t)]p	PROPN
fsr-3677	33	43	/=i	/=i	PUNCT
fsr-3677	33	44	where	where	SCONJ
fsr-3677	33	45	itc	itc	PROPN
fsr-3677	33	46	=	=	PUNCT
fsr-3677	33	47	the	the	DET
fsr-3677	33	48	investment	investment	NOUN
fsr-3677	33	49	tax	tax	NOUN
fsr-3677	33	50	credit	credit	NOUN
fsr-3677	33	51	available	available	ADJ
fsr-3677	33	52	to	to	ADP
fsr-3677	33	53	the	the	DET
fsr-3677	33	54	lessee	lessee	NOUN
fsr-3677	33	55	at	at	ADP
fsr-3677	33	56	time	time	NOUN
fsr-3677	33	57	zero	zero	NUM
fsr-3677	33	58	;	;	PUNCT
fsr-3677	33	59	lj	lj	PROPN
fsr-3677	33	60	=	=	PUNCT
fsr-3677	33	61	the	the	DET
fsr-3677	33	62	lease	lease	NOUN
fsr-3677	33	63	payment	payment	NOUN
fsr-3677	33	64	in	in	ADP
fsr-3677	33	65	periodj	periodj	NOUN
fsr-3677	33	66	;	;	PUNCT
fsr-3677	33	67	t	t	X
fsr-3677	33	68	=	=	PUNCT
fsr-3677	33	69	the	the	DET
fsr-3677	33	70	lessee	lessee	NOUN
fsr-3677	33	71	’s	’s	PART
fsr-3677	33	72	marginal	marginal	ADJ
fsr-3677	33	73	tax	tax	NOUN
fsr-3677	33	74	rate	rate	NOUN
fsr-3677	33	75	;	;	PUNCT
fsr-3677	33	76	k	k	X
fsr-3677	33	77	=	=	PUNCT
fsr-3677	33	78	the	the	DET
fsr-3677	33	79	before	before	ADP
fsr-3677	33	80	-	-	PUNCT
fsr-3677	33	81	tax	tax	NOUN
fsr-3677	33	82	cost	cost	NOUN
fsr-3677	33	83	of	of	ADP
fsr-3677	33	84	debt	debt	NOUN
fsr-3677	33	85	to	to	ADP
fsr-3677	33	86	the	the	DET
fsr-3677	33	87	lessee	lessee	NOUN
fsr-3677	33	88	;	;	PUNCT
fsr-3677	33	89	dj	dj	X
fsr-3677	33	90	=	=	PUNCT
fsr-3677	33	91	the	the	DET
fsr-3677	33	92	depreciation	depreciation	NOUN
fsr-3677	33	93	expense	expense	NOUN
fsr-3677	33	94	displaced	displace	VERB
fsr-3677	33	95	by	by	ADP
fsr-3677	33	96	the	the	DET
fsr-3677	33	97	lessee	lessee	NOUN
fsr-3677	33	98	in	in	ADP
fsr-3677	33	99	periodj	periodj	NOUN
fsr-3677	33	100	;	;	PUNCT
fsr-3677	33	101	and	and	CCONJ
fsr-3677	33	102	f	f	X
fsr-3677	34	1	=	=	NOUN
fsr-3677	34	2	the	the	DET
fsr-3677	34	3	after	after	ADP
fsr-3677	34	4	-	-	PUNCT
fsr-3677	34	5	tax	tax	NOUN
fsr-3677	34	6	residual	residual	ADJ
fsr-3677	34	7	value	value	NOUN
fsr-3677	34	8	of	of	ADP
fsr-3677	34	9	the	the	DET
fsr-3677	34	10	leased	lease	VERB
fsr-3677	34	11	asset	asset	NOUN
fsr-3677	34	12	,	,	PUNCT
fsr-3677	34	13	which	which	PRON
fsr-3677	34	14	occurs	occur	VERB
fsr-3677	34	15	in	in	ADP
fsr-3677	34	16	period	period	NOUN
fsr-3677	34	17	n.	n.	NOUN
fsr-3677	34	18	the	the	DET
fsr-3677	34	19	general	general	ADJ
fsr-3677	34	20	lease	lease	PROPN
fsr-3677	34	21	valuation	valuation	NOUN
fsr-3677	34	22	model	model	NOUN
fsr-3677	34	23	is	be	AUX
fsr-3677	34	24	remarkably	remarkably	ADV
fsr-3677	34	25	versatile	versatile	ADJ
fsr-3677	34	26	.	.	PUNCT
fsr-3677	35	1	brick	brick	NOUN
fsr-3677	35	2	,	,	PUNCT
fsr-3677	35	3	fung	fung	PROPN
fsr-3677	35	4	,	,	PUNCT
fsr-3677	35	5	and	and	CCONJ
fsr-3677	35	6	subrahmanyam	subrahmanyam	NOUN
fsr-3677	35	7	(	(	PUNCT
fsr-3677	35	8	1987	1987	NUM
fsr-3677	35	9	)	)	PUNCT
fsr-3677	35	10	use	use	VERB
fsr-3677	35	11	it	it	PRON
fsr-3677	35	12	to	to	PART
fsr-3677	35	13	explain	explain	VERB
fsr-3677	35	14	pricing	pricing	NOUN
fsr-3677	35	15	differences	difference	NOUN
fsr-3677	35	16	between	between	ADP
fsr-3677	35	17	manufacturer	manufacturer	NOUN
fsr-3677	35	18	lessors	lessor	NOUN
fsr-3677	35	19	and	and	CCONJ
fsr-3677	35	20	third	third	ADJ
fsr-3677	35	21	-	-	PUNCT
fsr-3677	35	22	party	party	NOUN
fsr-3677	35	23	lessors	lessor	NOUN
fsr-3677	35	24	,	,	PUNCT
fsr-3677	35	25	copeland	copeland	PROPN
fsr-3677	35	26	and	and	CCONJ
fsr-3677	35	27	weston	weston	PROPN
fsr-3677	35	28	(	(	PUNCT
fsr-3677	35	29	1982	1982	NUM
fsr-3677	35	30	)	)	PUNCT
fsr-3677	35	31	use	use	VERB
fsr-3677	35	32	it	it	PRON
fsr-3677	35	33	to	to	PART
fsr-3677	35	34	value	value	VERB
fsr-3677	35	35	cancel	cancel	VERB
fsr-3677	35	36	able	able	ADJ
fsr-3677	35	37	operating	operating	NOUN
fsr-3677	35	38	leases	lease	NOUN
fsr-3677	35	39	,	,	PUNCT
fsr-3677	35	40	and	and	CCONJ
fsr-3677	35	41	franks	frank	NOUN
fsr-3677	35	42	and	and	CCONJ
fsr-3677	35	43	hodges	hodge	NOUN
fsr-3677	35	44	(	(	PUNCT
fsr-3677	35	45	1978	1978	NUM
fsr-3677	35	46	)	)	PUNCT
fsr-3677	35	47	use	use	VERB
fsr-3677	35	48	it	it	PRON
fsr-3677	35	49	to	to	PART
fsr-3677	35	50	value	value	VERB
fsr-3677	35	51	corporate	corporate	ADJ
fsr-3677	35	52	lease	lease	NOUN
fsr-3677	35	53	contracts	contract	NOUN
fsr-3677	35	54	.	.	PUNCT
fsr-3677	36	1	unfortunately	unfortunately	ADV
fsr-3677	36	2	,	,	PUNCT
fsr-3677	36	3	the	the	DET
fsr-3677	36	4	general	general	ADJ
fsr-3677	36	5	model	model	NOUN
fsr-3677	36	6	shown	show	VERB
fsr-3677	36	7	in	in	ADP
fsr-3677	36	8	equation	equation	NOUN
fsr-3677	36	9	(	(	PUNCT
fsr-3677	36	10	1	1	X
fsr-3677	36	11	)	)	PUNCT
fsr-3677	36	12	is	be	AUX
fsr-3677	36	13	less	less	ADV
fsr-3677	36	14	helpful	helpful	ADJ
fsr-3677	36	15	in	in	ADP
fsr-3677	36	16	evaluating	evaluate	VERB
fsr-3677	36	17	consumer	consumer	NOUN
fsr-3677	36	18	financing	financing	NOUN
fsr-3677	36	19	transactions	transaction	NOUN
fsr-3677	36	20	,	,	PUNCT
fsr-3677	36	21	because	because	SCONJ
fsr-3677	36	22	installment	installment	NOUN
fsr-3677	36	23	borrowing	borrowing	NOUN
fsr-3677	36	24	costs	cost	NOUN
fsr-3677	36	25	are	be	AUX
fsr-3677	36	26	frequently	frequently	ADV
fsr-3677	36	27	expressed	express	VERB
fsr-3677	36	28	in	in	ADP
fsr-3677	36	29	percentage	percentage	NOUN
fsr-3677	36	30	terms	term	NOUN
fsr-3677	36	31	.	.	PUNCT
fsr-3677	37	1	following	follow	VERB
fsr-3677	37	2	the	the	DET
fsr-3677	37	3	work	work	NOUN
fsr-3677	37	4	of	of	ADP
fsr-3677	37	5	beechy	beechy	NOUN
fsr-3677	37	6	(	(	PUNCT
fsr-3677	37	7	1969	1969	NUM
fsr-3677	37	8	and	and	CCONJ
fsr-3677	37	9	1970	1970	NUM
fsr-3677	37	10	)	)	PUNCT
fsr-3677	37	11	,	,	PUNCT
fsr-3677	37	12	roenfeldt	roenfeldt	NOUN
fsr-3677	37	13	and	and	CCONJ
fsr-3677	37	14	osteryoung	osteryoung	ADJ
fsr-3677	37	15	(	(	PUNCT
fsr-3677	37	16	1973	1973	NUM
fsr-3677	37	17	)	)	PUNCT
fsr-3677	37	18	,	,	PUNCT
fsr-3677	37	19	and	and	CCONJ
fsr-3677	37	20	doenges	doenge	NOUN
fsr-3677	37	21	(	(	PUNCT
fsr-3677	37	22	1974	1974	NUM
fsr-3677	37	23	)	)	PUNCT
fsr-3677	37	24	,	,	PUNCT
fsr-3677	37	25	however	however	ADV
fsr-3677	37	26	,	,	PUNCT
fsr-3677	37	27	the	the	DET
fsr-3677	37	28	mdb	mdb	PROPN
fsr-3677	37	29	lease	lease	NOUN
fsr-3677	37	30	valuation	valuation	NOUN
fsr-3677	37	31	framework	framework	NOUN
fsr-3677	37	32	can	can	AUX
fsr-3677	37	33	be	be	AUX
fsr-3677	37	34	easily	easily	ADV
fsr-3677	37	35	modified	modify	VERB
fsr-3677	37	36	to	to	PART
fsr-3677	37	37	provide	provide	VERB
fsr-3677	37	38	the	the	DET
fsr-3677	37	39	annual	annual	ADJ
fsr-3677	37	40	percentage	percentage	NOUN
fsr-3677	37	41	cost	cost	NOUN
fsr-3677	37	42	of	of	ADP
fsr-3677	37	43	lease	lease	NOUN
fsr-3677	37	44	financing	financing	NOUN
fsr-3677	37	45	.	.	PUNCT
fsr-3677	38	1	in	in	ADP
fsr-3677	38	2	this	this	DET
fsr-3677	38	3	case	case	NOUN
fsr-3677	38	4	,	,	PUNCT
fsr-3677	38	5	the	the	DET
fsr-3677	38	6	quantity	quantity	NOUN
fsr-3677	38	7	v	v	NOUN
fsr-3677	38	8	,	,	PUNCT
fsr-3677	38	9	in	in	ADP
fsr-3677	38	10	equation	equation	NOUN
fsr-3677	38	11	(	(	PUNCT
fsr-3677	38	12	1	1	X
fsr-3677	38	13	)	)	PUNCT
fsr-3677	38	14	is	be	AUX
fsr-3677	38	15	set	set	VERB
fsr-3677	38	16	equal	equal	ADJ
fsr-3677	38	17	to	to	ADP
fsr-3677	38	18	the	the	DET
fsr-3677	38	19	value	value	NOUN
fsr-3677	38	20	of	of	ADP
fsr-3677	38	21	the	the	DET
fsr-3677	38	22	leased	lease	VERB
fsr-3677	38	23	asset	asset	NOUN
fsr-3677	38	24	acquired	acquire	VERB
fsr-3677	38	25	by	by	ADP
fsr-3677	38	26	the	the	DET
fsr-3677	38	27	lessee	lessee	NOUN
fsr-3677	38	28	,	,	PUNCT
fsr-3677	38	29	reduced	reduce	VERB
fsr-3677	38	30	by	by	ADP
fsr-3677	38	31	the	the	DET
fsr-3677	38	32	after	after	ADP
fsr-3677	38	33	-	-	PUNCT
fsr-3677	38	34	tax	tax	NOUN
fsr-3677	38	35	112	112	NUM
fsr-3677	38	36	financial	financial	ADJ
fsr-3677	38	37	services	service	NOUN
fsr-3677	38	38	review	review	NOUN
fsr-3677	38	39	,	,	PUNCT
fsr-3677	38	40	l(2	l(2	PROPN
fsr-3677	38	41	)	)	PUNCT
fsr-3677	38	42	1991	1991	NUM
fsr-3677	38	43	cash	cash	NOUN
fsr-3677	38	44	costs	cost	NOUN
fsr-3677	38	45	required	require	VERB
fsr-3677	38	46	at	at	ADP
fsr-3677	38	47	the	the	DET
fsr-3677	38	48	inception	inception	NOUN
fsr-3677	38	49	of	of	ADP
fsr-3677	38	50	the	the	DET
fsr-3677	38	51	lease	lease	NOUN
fsr-3677	38	52	,	,	PUNCT
fsr-3677	38	53	and	and	CCONJ
fsr-3677	38	54	the	the	DET
fsr-3677	38	55	equation	equation	NOUN
fsr-3677	38	56	is	be	AUX
fsr-3677	38	57	solved	solve	VERB
fsr-3677	38	58	in	in	ADP
fsr-3677	38	59	terms	term	NOUN
fsr-3677	38	60	of	of	ADP
fsr-3677	38	61	the	the	DET
fsr-3677	38	62	unit	unit	NOUN
fsr-3677	38	63	-	-	PUNCT
fsr-3677	38	64	period	period	NOUN
fsr-3677	38	65	percentage	percentage	NOUN
fsr-3677	38	66	cost	cost	NOUN
fsr-3677	38	67	of	of	ADP
fsr-3677	38	68	leasing	leasing	NOUN
fsr-3677	38	69	(	(	PUNCT
fsr-3677	38	70	k	k	NOUN
fsr-3677	38	71	)	)	PUNCT
fsr-3677	38	72	.	.	PUNCT
fsr-3677	39	1	given	give	VERB
fsr-3677	39	2	monthly	monthly	ADJ
fsr-3677	39	3	lease	lease	NOUN
fsr-3677	39	4	payments	payment	NOUN
fsr-3677	39	5	,	,	PUNCT
fsr-3677	39	6	k	k	PROPN
fsr-3677	39	7	can	can	AUX
fsr-3677	39	8	be	be	AUX
fsr-3677	39	9	transformed	transform	VERB
fsr-3677	39	10	exponentially	exponentially	ADV
fsr-3677	39	11	to	to	PART
fsr-3677	39	12	yield	yield	VERB
fsr-3677	39	13	the	the	DET
fsr-3677	39	14	annual	annual	ADJ
fsr-3677	39	15	percentage	percentage	NOUN
fsr-3677	39	16	cost	cost	NOUN
fsr-3677	39	17	of	of	ADP
fsr-3677	39	18	leasing	leasing	NOUN
fsr-3677	39	19	(	(	PUNCT
fsr-3677	39	20	apl	apl	PROPN
fsr-3677	39	21	):	):	PUNCT
fsr-3677	39	22	apl	apl	PROPN
fsr-3677	39	23	=	=	SYM
fsr-3677	39	24	(	(	PUNCT
fsr-3677	39	25	1	1	NUM
fsr-3677	39	26	+	+	CCONJ
fsr-3677	39	27	k	k	NOUN
fsr-3677	39	28	)	)	PUNCT
fsr-3677	39	29	‘	'	PUNCT
fsr-3677	39	30	*	*	NOUN
fsr-3677	39	31	1	1	NUM
fsr-3677	39	32	(	(	PUNCT
fsr-3677	39	33	2	2	NUM
fsr-3677	39	34	)	)	PUNCT
fsr-3677	39	35	under	under	ADP
fsr-3677	39	36	current	current	ADJ
fsr-3677	39	37	tax	tax	NOUN
fsr-3677	39	38	regulations	regulation	NOUN
fsr-3677	39	39	,	,	PUNCT
fsr-3677	39	40	which	which	PRON
fsr-3677	39	41	prohibit	prohibit	VERB
fsr-3677	39	42	the	the	DET
fsr-3677	39	43	deduction	deduction	NOUN
fsr-3677	39	44	of	of	ADP
fsr-3677	39	45	vehicle	vehicle	NOUN
fsr-3677	39	46	lease	lease	NOUN
fsr-3677	39	47	payments	payment	NOUN
fsr-3677	39	48	from	from	ADP
fsr-3677	39	49	taxable	taxable	ADJ
fsr-3677	39	50	income	income	NOUN
fsr-3677	39	51	for	for	ADP
fsr-3677	39	52	most	most	ADJ
fsr-3677	39	53	consumers	consumer	NOUN
fsr-3677	39	54	,	,	PUNCT
fsr-3677	39	55	t	t	PROPN
fsr-3677	39	56	is	be	AUX
fsr-3677	39	57	set	set	VERB
fsr-3677	39	58	equal	equal	ADJ
fsr-3677	39	59	to	to	ADP
fsr-3677	39	60	zero	zero	NUM
fsr-3677	39	61	in	in	ADP
fsr-3677	39	62	equation	equation	NOUN
fsr-3677	39	63	(	(	PUNCT
fsr-3677	39	64	1	1	NUM
fsr-3677	39	65	)	)	PUNCT
fsr-3677	39	66	.	.	PUNCT
fsr-3677	40	1	the	the	DET
fsr-3677	40	2	absence	absence	NOUN
fsr-3677	40	3	of	of	ADP
fsr-3677	40	4	an	an	DET
fsr-3677	40	5	investment	investment	NOUN
fsr-3677	40	6	tax	tax	NOUN
fsr-3677	40	7	credit	credit	NOUN
fsr-3677	40	8	in	in	ADP
fsr-3677	40	9	the	the	DET
fsr-3677	40	10	current	current	ADJ
fsr-3677	40	11	tax	tax	NOUN
fsr-3677	40	12	code	code	NOUN
fsr-3677	40	13	also	also	ADV
fsr-3677	40	14	requires	require	VERB
fsr-3677	40	15	that	that	SCONJ
fsr-3677	40	16	itc	itc	PROPN
fsr-3677	40	17	equal	equal	ADJ
fsr-3677	40	18	zero	zero	NUM
fsr-3677	40	19	in	in	ADP
fsr-3677	40	20	equation	equation	NOUN
fsr-3677	40	21	(	(	PUNCT
fsr-3677	40	22	1	1	NUM
fsr-3677	40	23	)	)	PUNCT
fsr-3677	40	24	.	.	PUNCT
fsr-3677	41	1	sorenson	sorenson	PROPN
fsr-3677	41	2	and	and	CCONJ
fsr-3677	41	3	johnson	johnson	PROPN
fsr-3677	41	4	(	(	PUNCT
fsr-3677	41	5	1977	1977	NUM
fsr-3677	41	6	)	)	PUNCT
fsr-3677	41	7	and	and	CCONJ
fsr-3677	41	8	crawford	crawford	PROPN
fsr-3677	41	9	,	,	PUNCT
fsr-3677	41	10	harper	harper	NOUN
fsr-3677	41	11	,	,	PUNCT
fsr-3677	41	12	and	and	CCONJ
fsr-3677	41	13	mcconnell	mcconnell	PROPN
fsr-3677	41	14	(	(	PUNCT
fsr-3677	41	15	198	198	NUM
fsr-3677	41	16	1	1	NUM
fsr-3677	41	17	)	)	PUNCT
fsr-3677	41	18	offer	offer	VERB
fsr-3677	41	19	similar	similar	ADJ
fsr-3677	41	20	percentage	percentage	NOUN
fsr-3677	41	21	-	-	PUNCT
fsr-3677	41	22	cost	cost	NOUN
fsr-3677	41	23	lease	lease	NOUN
fsr-3677	41	24	valuation	valuation	NOUN
fsr-3677	41	25	frameworks	framework	NOUN
fsr-3677	41	26	to	to	PART
fsr-3677	41	27	evaluate	evaluate	VERB
fsr-3677	41	28	the	the	DET
fsr-3677	41	29	cost	cost	NOUN
fsr-3677	41	30	of	of	ADP
fsr-3677	41	31	corporate	corporate	ADJ
fsr-3677	41	32	lease	lease	NOUN
fsr-3677	41	33	agreements	agreement	NOUN
fsr-3677	41	34	.	.	PUNCT
fsr-3677	42	1	in	in	ADP
fsr-3677	42	2	general	general	ADJ
fsr-3677	42	3	,	,	PUNCT
fsr-3677	42	4	these	these	DET
fsr-3677	42	5	studies	study	NOUN
fsr-3677	42	6	find	find	VERB
fsr-3677	42	7	that	that	SCONJ
fsr-3677	42	8	the	the	DET
fsr-3677	42	9	cost	cost	NOUN
fsr-3677	42	10	of	of	ADP
fsr-3677	42	11	leasing	lease	VERB
fsr-3677	42	12	corporate	corporate	ADJ
fsr-3677	42	13	assets	asset	NOUN
fsr-3677	42	14	far	far	ADV
fsr-3677	42	15	exceeds	exceed	VERB
fsr-3677	42	16	concomitant	concomitant	ADJ
fsr-3677	42	17	borrowing	borrowing	NOUN
fsr-3677	42	18	costs	cost	NOUN
fsr-3677	42	19	.	.	PUNCT
fsr-3677	43	1	crawford	crawford	PROPN
fsr-3677	43	2	,	,	PUNCT
fsr-3677	43	3	harper	harper	PROPN
fsr-3677	43	4	,	,	PUNCT
fsr-3677	43	5	and	and	CCONJ
fsr-3677	43	6	mcconnell	mcconnell	PROPN
fsr-3677	43	7	establish	establish	VERB
fsr-3677	43	8	the	the	DET
fsr-3677	43	9	before	before	ADP
fsr-3677	43	10	-	-	PUNCT
fsr-3677	43	11	tax	tax	NOUN
fsr-3677	43	12	yield	yield	NOUN
fsr-3677	43	13	on	on	ADP
fsr-3677	43	14	leases	lease	NOUN
fsr-3677	43	15	as	as	ADP
fsr-3677	43	16	22.72	22.72	NUM
fsr-3677	43	17	percent	percent	NOUN
fsr-3677	43	18	in	in	ADP
fsr-3677	43	19	1975	1975	NUM
fsr-3677	43	20	,	,	PUNCT
fsr-3677	43	21	while	while	SCONJ
fsr-3677	43	22	the	the	DET
fsr-3677	43	23	average	average	ADJ
fsr-3677	43	24	yield	yield	NOUN
fsr-3677	43	25	on	on	ADP
fsr-3677	43	26	bbb	bbb	PROPN
fsr-3677	43	27	-	-	PUNCT
fsr-3677	43	28	rated	rate	VERB
fsr-3677	43	29	corporate	corporate	ADJ
fsr-3677	43	30	debt	debt	NOUN
fsr-3677	43	31	in	in	ADP
fsr-3677	43	32	the	the	DET
fsr-3677	43	33	same	same	ADJ
fsr-3677	43	34	period	period	NOUN
fsr-3677	43	35	was	be	AUX
fsr-3677	43	36	10.61	10.61	NUM
fsr-3677	43	37	percent	percent	NOUN
fsr-3677	43	38	.	.	PUNCT
fsr-3677	44	1	they	they	PRON
fsr-3677	44	2	offer	offer	VERB
fsr-3677	44	3	three	three	NUM
fsr-3677	44	4	possible	possible	ADJ
fsr-3677	44	5	explanations	explanation	NOUN
fsr-3677	44	6	for	for	ADP
fsr-3677	44	7	this	this	DET
fsr-3677	44	8	difference	difference	NOUN
fsr-3677	44	9	:	:	PUNCT
fsr-3677	44	10	(	(	PUNCT
fsr-3677	44	11	1	1	X
fsr-3677	44	12	)	)	PUNCT
fsr-3677	44	13	there	there	PRON
fsr-3677	44	14	is	be	VERB
fsr-3677	44	15	a	a	DET
fsr-3677	44	16	greater	great	ADJ
fsr-3677	44	17	probability	probability	NOUN
fsr-3677	44	18	of	of	ADP
fsr-3677	44	19	default	default	NOUN
fsr-3677	44	20	among	among	ADP
fsr-3677	44	21	firms	firm	NOUN
fsr-3677	44	22	which	which	PRON
fsr-3677	44	23	use	use	VERB
fsr-3677	44	24	lease	lease	NOUN
fsr-3677	44	25	financing	financing	NOUN
fsr-3677	44	26	,	,	PUNCT
fsr-3677	44	27	(	(	PUNCT
fsr-3677	44	28	2	2	X
fsr-3677	44	29	)	)	PUNCT
fsr-3677	44	30	the	the	DET
fsr-3677	44	31	market	market	NOUN
fsr-3677	44	32	for	for	ADP
fsr-3677	44	33	leased	lease	VERB
fsr-3677	44	34	assets	asset	NOUN
fsr-3677	44	35	is	be	AUX
fsr-3677	44	36	relatively	relatively	ADV
fsr-3677	44	37	inefficient	inefficient	ADJ
fsr-3677	44	38	;	;	PUNCT
fsr-3677	44	39	and	and	CCONJ
fsr-3677	44	40	(	(	PUNCT
fsr-3677	44	41	3	3	X
fsr-3677	44	42	)	)	PUNCT
fsr-3677	44	43	lease	lease	NOUN
fsr-3677	44	44	contracts	contract	NOUN
fsr-3677	44	45	are	be	AUX
fsr-3677	44	46	functionally	functionally	ADV
fsr-3677	44	47	differ	differ	VERB
fsr-3677	44	48	ent	ent	NOUN
fsr-3677	44	49	from	from	ADP
fsr-3677	44	50	debt	debt	NOUN
fsr-3677	44	51	contracts	contract	NOUN
fsr-3677	44	52	in	in	ADP
fsr-3677	44	53	ways	way	NOUN
fsr-3677	44	54	that	that	PRON
fsr-3677	44	55	are	be	AUX
fsr-3677	44	56	not	not	PART
fsr-3677	44	57	well	well	ADV
fsr-3677	44	58	understood	understand	VERB
fsr-3677	44	59	by	by	ADP
fsr-3677	44	60	financial	financial	ADJ
fsr-3677	44	61	managers	manager	NOUN
fsr-3677	44	62	.	.	PUNCT
fsr-3677	45	1	this	this	DET
fsr-3677	45	2	empirical	empirical	ADJ
fsr-3677	45	3	research	research	NOUN
fsr-3677	45	4	provides	provide	VERB
fsr-3677	45	5	only	only	ADV
fsr-3677	45	6	indirect	indirect	ADJ
fsr-3677	45	7	evidence	evidence	NOUN
fsr-3677	45	8	regarding	regard	VERB
fsr-3677	45	9	the	the	DET
fsr-3677	45	10	cost	cost	NOUN
fsr-3677	45	11	of	of	ADP
fsr-3677	45	12	consumer	consumer	NOUN
fsr-3677	45	13	leasing	leasing	NOUN
fsr-3677	45	14	,	,	PUNCT
fsr-3677	45	15	because	because	SCONJ
fsr-3677	45	16	it	it	PRON
fsr-3677	45	17	deals	deal	VERB
fsr-3677	45	18	with	with	ADP
fsr-3677	45	19	financial	financial	ADJ
fsr-3677	45	20	lease	lease	NOUN
fsr-3677	45	21	contracts	contract	NOUN
fsr-3677	45	22	negotiated	negotiate	VERB
fsr-3677	45	23	between	between	ADP
fsr-3677	45	24	corporate	corporate	ADJ
fsr-3677	45	25	borrowers	borrower	NOUN
fsr-3677	45	26	and	and	CCONJ
fsr-3677	45	27	lenders	lender	NOUN
fsr-3677	45	28	.	.	PUNCT
fsr-3677	46	1	while	while	SCONJ
fsr-3677	46	2	such	such	ADJ
fsr-3677	46	3	transactions	transaction	NOUN
fsr-3677	46	4	might	might	AUX
fsr-3677	46	5	be	be	AUX
fsr-3677	46	6	considered	consider	VERB
fsr-3677	46	7	arms	arm	NOUN
fsr-3677	46	8	-	-	PUNCT
fsr-3677	46	9	length	length	NOUN
fsr-3677	46	10	agreements	agreement	NOUN
fsr-3677	46	11	between	between	ADP
fsr-3677	46	12	informed	informed	ADJ
fsr-3677	46	13	buyers	buyer	NOUN
fsr-3677	46	14	and	and	CCONJ
fsr-3677	46	15	informed	informed	ADJ
fsr-3677	46	16	sellers	seller	NOUN
fsr-3677	46	17	of	of	ADP
fsr-3677	46	18	credit	credit	NOUN
fsr-3677	46	19	claims	claim	NOUN
fsr-3677	46	20	,	,	PUNCT
fsr-3677	46	21	anderson	anderson	PROPN
fsr-3677	46	22	and	and	CCONJ
fsr-3677	46	23	martin	martin	PROPN
fsr-3677	46	24	(	(	PUNCT
fsr-3677	46	25	1977	1977	NUM
fsr-3677	46	26	)	)	PUNCT
fsr-3677	46	27	show	show	VERB
fsr-3677	46	28	that	that	SCONJ
fsr-3677	46	29	many	many	ADJ
fsr-3677	46	30	large	large	ADJ
fsr-3677	46	31	corporate	corporate	ADJ
fsr-3677	46	32	lessees	lessee	NOUN
fsr-3677	46	33	inaccu	inaccu	VERB
fsr-3677	46	34	rately	rately	ADV
fsr-3677	46	35	value	value	NOUN
fsr-3677	46	36	lease	lease	NOUN
fsr-3677	46	37	contracts	contract	NOUN
fsr-3677	46	38	.	.	PUNCT
fsr-3677	47	1	while	while	SCONJ
fsr-3677	47	2	the	the	DET
fsr-3677	47	3	degree	degree	NOUN
fsr-3677	47	4	of	of	ADP
fsr-3677	47	5	informational	informational	ADJ
fsr-3677	47	6	asymmetry	asymmetry	NOUN
fsr-3677	47	7	between	between	ADP
fsr-3677	47	8	buyers	buyer	NOUN
fsr-3677	47	9	and	and	CCONJ
fsr-3677	47	10	sellers	seller	NOUN
fsr-3677	47	11	of	of	ADP
fsr-3677	47	12	consumer	consumer	NOUN
fsr-3677	47	13	credit	credit	NOUN
fsr-3677	47	14	may	may	AUX
fsr-3677	47	15	be	be	AUX
fsr-3677	47	16	even	even	ADV
fsr-3677	47	17	more	more	ADV
fsr-3677	47	18	extreme	extreme	ADJ
fsr-3677	47	19	,	,	PUNCT
fsr-3677	47	20	the	the	DET
fsr-3677	47	21	finance	finance	NOUN
fsr-3677	47	22	literature	literature	NOUN
fsr-3677	47	23	offers	offer	VERB
fsr-3677	47	24	little	little	ADJ
fsr-3677	47	25	evidence	evidence	NOUN
fsr-3677	47	26	concerning	concern	VERB
fsr-3677	47	27	the	the	DET
fsr-3677	47	28	valuation	valuation	NOUN
fsr-3677	47	29	of	of	ADP
fsr-3677	47	30	retail	retail	ADJ
fsr-3677	47	31	lease	lease	NOUN
fsr-3677	47	32	contracts	contract	NOUN
fsr-3677	47	33	.	.	PUNCT
fsr-3677	48	1	given	give	VERB
fsr-3677	48	2	the	the	DET
fsr-3677	48	3	recent	recent	ADJ
fsr-3677	48	4	growth	growth	NOUN
fsr-3677	48	5	in	in	ADP
fsr-3677	48	6	consumer	consumer	NOUN
fsr-3677	48	7	leasing	leasing	NOUN
fsr-3677	48	8	,	,	PUNCT
fsr-3677	48	9	it	it	PRON
fsr-3677	48	10	is	be	AUX
fsr-3677	48	11	important	important	ADJ
fsr-3677	48	12	to	to	PART
fsr-3677	48	13	consider	consider	VERB
fsr-3677	48	14	an	an	DET
fsr-3677	48	15	accessible	accessible	ADJ
fsr-3677	48	16	,	,	PUNCT
fsr-3677	48	17	straightforward	straightforward	ADJ
fsr-3677	48	18	methodology	methodology	NOUN
fsr-3677	48	19	allowing	allow	VERB
fsr-3677	48	20	consumers	consumer	NOUN
fsr-3677	48	21	to	to	PART
fsr-3677	48	22	compare	compare	VERB
fsr-3677	48	23	directly	directly	ADV
fsr-3677	48	24	the	the	DET
fsr-3677	48	25	costs	cost	NOUN
fsr-3677	48	26	of	of	ADP
fsr-3677	48	27	borrowing	borrowing	NOUN
fsr-3677	48	28	versus	versus	ADP
fsr-3677	48	29	leasing	lease	VERB
fsr-3677	48	30	durable	durable	ADJ
fsr-3677	48	31	goods	good	NOUN
fsr-3677	48	32	.	.	PUNCT
fsr-3677	49	1	at	at	ADP
fsr-3677	49	2	present	present	ADJ
fsr-3677	49	3	,	,	PUNCT
fsr-3677	49	4	consumer	consumer	NOUN
fsr-3677	49	5	decisions	decision	NOUN
fsr-3677	49	6	are	be	AUX
fsr-3677	49	7	frequently	frequently	ADV
fsr-3677	49	8	governed	govern	VERB
fsr-3677	49	9	by	by	ADP
fsr-3677	49	10	differences	difference	NOUN
fsr-3677	49	11	in	in	ADP
fsr-3677	49	12	out	out	ADP
fsr-3677	49	13	-	-	PUNCT
fsr-3677	49	14	of	of	ADP
fsr-3677	49	15	-	-	PUNCT
fsr-3677	49	16	pocket	pocket	NOUN
fsr-3677	49	17	costs	cost	NOUN
fsr-3677	49	18	.	.	PUNCT
fsr-3677	50	1	some	some	DET
fsr-3677	50	2	consumers	consumer	NOUN
fsr-3677	50	3	believe	believe	VERB
fsr-3677	50	4	,	,	PUNCT
fsr-3677	50	5	and	and	CCONJ
fsr-3677	50	6	some	some	DET
fsr-3677	50	7	creditors	creditor	NOUN
fsr-3677	50	8	promote	promote	VERB
fsr-3677	50	9	,	,	PUNCT
fsr-3677	50	10	that	that	SCONJ
fsr-3677	50	11	leasing	leasing	NOUN
fsr-3677	50	12	is	be	AUX
fsr-3677	50	13	the	the	DET
fsr-3677	50	14	optimal	optimal	ADJ
fsr-3677	50	15	means	mean	NOUN
fsr-3677	50	16	of	of	ADP
fsr-3677	50	17	asset	asset	NOUN
fsr-3677	50	18	acquisition	acquisition	NOUN
fsr-3677	50	19	simply	simply	ADV
fsr-3677	50	20	because	because	SCONJ
fsr-3677	50	21	it	it	PRON
fsr-3677	50	22	results	result	VERB
fsr-3677	50	23	in	in	ADP
fsr-3677	50	24	lower	low	ADJ
fsr-3677	50	25	monthly	monthly	ADJ
fsr-3677	50	26	payments	payment	NOUN
fsr-3677	50	27	.	.	PUNCT
fsr-3677	51	1	this	this	DET
fsr-3677	51	2	logic	logic	NOUN
fsr-3677	51	3	runs	run	VERB
fsr-3677	51	4	counter	counter	ADV
fsr-3677	51	5	to	to	ADP
fsr-3677	51	6	the	the	DET
fsr-3677	51	7	principles	principle	NOUN
fsr-3677	51	8	of	of	ADP
fsr-3677	51	9	financial	financial	ADJ
fsr-3677	51	10	theory	theory	NOUN
fsr-3677	51	11	,	,	PUNCT
fsr-3677	51	12	and	and	CCONJ
fsr-3677	51	13	more	more	ADV
fsr-3677	51	14	important	important	ADJ
fsr-3677	51	15	,	,	PUNCT
fsr-3677	51	16	it	it	PRON
fsr-3677	51	17	encourages	encourage	VERB
fsr-3677	51	18	inefficiencies	inefficiency	NOUN
fsr-3677	51	19	in	in	ADP
fsr-3677	51	20	the	the	DET
fsr-3677	51	21	market	market	NOUN
fsr-3677	51	22	for	for	ADP
fsr-3677	51	23	consumer	consumer	NOUN
fsr-3677	51	24	credit	credit	NOUN
fsr-3677	51	25	.	.	PUNCT
fsr-3677	52	1	i.	i.	PROPN
fsr-3677	52	2	2	2	NUM
fsr-3677	52	3	.	.	PUNCT
fsr-3677	53	1	the	the	DET
fsr-3677	53	2	cost	cost	NOUN
fsr-3677	53	3	of	of	ADP
fsr-3677	53	4	borrowing	borrowing	NOUN
fsr-3677	53	5	according	accord	VERB
fsr-3677	53	6	to	to	ADP
fsr-3677	53	7	regulation	regulation	NOUN
fsr-3677	53	8	z	z	NOUN
fsr-3677	53	9	of	of	ADP
fsr-3677	53	10	the	the	DET
fsr-3677	53	11	federal	federal	PROPN
fsr-3677	53	12	reserve	reserve	PROPN
fsr-3677	53	13	(	(	PUNCT
fsr-3677	53	14	truth	truth	NOUN
fsr-3677	53	15	-	-	PUNCT
fsr-3677	53	16	in	in	ADP
fsr-3677	53	17	-	-	PUNCT
fsr-3677	53	18	lending	lending	NOUN
fsr-3677	53	19	regula	regula	NOUN
fsr-3677	53	20	tions	tion	NOUN
fsr-3677	53	21	,	,	PUNCT
fsr-3677	53	22	1984	1984	NUM
fsr-3677	53	23	)	)	PUNCT
fsr-3677	53	24	,	,	PUNCT
fsr-3677	53	25	annual	annual	ADJ
fsr-3677	53	26	percentage	percentage	NOUN
fsr-3677	53	27	rate	rate	NOUN
fsr-3677	53	28	computations	computation	NOUN
fsr-3677	53	29	for	for	ADP
fsr-3677	53	30	closed	closed	ADJ
fsr-3677	53	31	-	-	PUNCT
fsr-3677	53	32	end	end	NOUN
fsr-3677	53	33	borrowing	borrow	VERB
fsr-3677	53	34	trans	tran	NOUN
fsr-3677	53	35	effective	effective	ADJ
fsr-3677	53	36	credit	credit	NOUN
fsr-3677	53	37	costs	cost	NOUN
fsr-3677	53	38	in	in	ADP
fsr-3677	53	39	retail	retail	ADJ
fsr-3677	53	40	financial	financial	ADJ
fsr-3677	53	41	markets	market	NOUN
fsr-3677	53	42	:	:	PUNCT
fsr-3677	53	43	leasing	lease	VERB
fsr-3677	53	44	versus	versus	ADP
fsr-3677	53	45	borrowing	borrow	VERB
fsr-3677	53	46	113	113	NUM
fsr-3677	53	47	actions	action	NOUN
fsr-3677	53	48	take	take	VERB
fsr-3677	53	49	the	the	DET
fsr-3677	53	50	form	form	NOUN
fsr-3677	53	51	of	of	ADP
fsr-3677	53	52	the	the	DET
fsr-3677	53	53	familiar	familiar	ADJ
fsr-3677	53	54	internal	internal	ADJ
fsr-3677	53	55	rate	rate	NOUN
fsr-3677	53	56	of	of	ADP
fsr-3677	53	57	return	return	NOUN
fsr-3677	53	58	calculation	calculation	NOUN
fsr-3677	53	59	.	.	PUNCT
fsr-3677	54	1	in	in	ADP
fsr-3677	54	2	particular	particular	ADJ
fsr-3677	54	3	,	,	PUNCT
fsr-3677	54	4	the	the	DET
fsr-3677	54	5	unit	unit	NOUN
fsr-3677	54	6	-	-	PUNCT
fsr-3677	54	7	period	period	NOUN
fsr-3677	54	8	cost	cost	NOUN
fsr-3677	54	9	of	of	ADP
fsr-3677	54	10	credit	credit	NOUN
fsr-3677	54	11	,	,	PUNCT
fsr-3677	54	12	k	k	NOUN
fsr-3677	54	13	,	,	PUNCT
fsr-3677	54	14	is	be	AUX
fsr-3677	54	15	determined	determine	VERB
fsr-3677	54	16	by	by	ADP
fsr-3677	54	17	solving	solve	VERB
fsr-3677	54	18	v	v	NOUN
fsr-3677	54	19	,	,	PUNCT
fsr-3677	54	20	=	=	SYM
fsr-3677	54	21	5	5	NUM
fsr-3677	54	22	cf,/(l	cf,/(l	X
fsr-3677	55	1	+	+	CCONJ
fsr-3677	55	2	k	k	NOUN
fsr-3677	55	3	)	)	PUNCT
fsr-3677	55	4	’	'	PUNCT
fsr-3677	55	5	t	t	PROPN
fsr-3677	55	6	-	-	PUNCT
fsr-3677	55	7	l	l	NOUN
fsr-3677	55	8	iteratively	iteratively	ADV
fsr-3677	55	9	for	for	ADP
fsr-3677	55	10	k.	k.	PROPN
fsr-3677	55	11	v	v	PROPN
fsr-3677	55	12	,	,	PUNCT
fsr-3677	55	13	represents	represent	VERB
fsr-3677	55	14	the	the	DET
fsr-3677	55	15	principal	principal	ADJ
fsr-3677	55	16	balance	balance	NOUN
fsr-3677	55	17	advanced	advanced	ADJ
fsr-3677	55	18	to	to	ADP
fsr-3677	55	19	the	the	DET
fsr-3677	55	20	borrower	borrower	NOUN
fsr-3677	55	21	,	,	PUNCT
fsr-3677	55	22	and	and	CCONJ
fsr-3677	55	23	cf	cf	NOUN
fsr-3677	55	24	,	,	PUNCT
fsr-3677	55	25	represents	represent	VERB
fsr-3677	55	26	the	the	DET
fsr-3677	55	27	contractual	contractual	ADJ
fsr-3677	55	28	loan	loan	NOUN
fsr-3677	55	29	payment	payment	NOUN
fsr-3677	55	30	required	require	VERB
fsr-3677	55	31	in	in	ADP
fsr-3677	55	32	period	period	NOUN
fsr-3677	55	33	t.	t.	NOUN
fsr-3677	55	34	according	accord	VERB
fsr-3677	55	35	to	to	ADP
fsr-3677	55	36	federal	federal	ADJ
fsr-3677	55	37	regulations	regulation	NOUN
fsr-3677	55	38	,	,	PUNCT
fsr-3677	55	39	this	this	DET
fsr-3677	55	40	unit	unit	NOUN
fsr-3677	55	41	-	-	PUNCT
fsr-3677	55	42	period	period	NOUN
fsr-3677	55	43	cost	cost	NOUN
fsr-3677	55	44	is	be	AUX
fsr-3677	55	45	transformed	transform	VERB
fsr-3677	55	46	to	to	ADP
fsr-3677	55	47	the	the	DET
fsr-3677	55	48	annual	annual	ADJ
fsr-3677	55	49	percentage	percentage	NOUN
fsr-3677	55	50	rate	rate	NOUN
fsr-3677	55	51	of	of	ADP
fsr-3677	55	52	interest	interest	NOUN
fsr-3677	55	53	by	by	ADP
fsr-3677	55	54	multiplying	multiply	VERB
fsr-3677	55	55	the	the	DET
fsr-3677	55	56	unit	unit	NOUN
fsr-3677	55	57	-	-	PUNCT
fsr-3677	55	58	period	period	NOUN
fsr-3677	55	59	rate	rate	NOUN
fsr-3677	55	60	by	by	ADP
fsr-3677	55	61	the	the	DET
fsr-3677	55	62	number	number	NOUN
fsr-3677	55	63	of	of	ADP
fsr-3677	55	64	periods	period	NOUN
fsr-3677	55	65	in	in	ADP
fsr-3677	55	66	one	one	NUM
fsr-3677	55	67	year	year	NOUN
fsr-3677	55	68	.	.	PUNCT
fsr-3677	56	1	while	while	SCONJ
fsr-3677	56	2	the	the	DET
fsr-3677	56	3	federal	federal	PROPN
fsr-3677	56	4	reserve	reserve	PROPN
fsr-3677	56	5	provides	provide	VERB
fsr-3677	56	6	annual	annual	ADJ
fsr-3677	56	7	percentage	percentage	NOUN
fsr-3677	56	8	rate	rate	NOUN
fsr-3677	56	9	tables	table	NOUN
fsr-3677	56	10	to	to	ADP
fsr-3677	56	11	facili	facili	PROPN
fsr-3677	56	12	tate	tate	PROPN
fsr-3677	56	13	compliance	compliance	NOUN
fsr-3677	56	14	with	with	ADP
fsr-3677	56	15	regulation	regulation	NOUN
fsr-3677	56	16	z	z	PROPN
fsr-3677	56	17	,	,	PUNCT
fsr-3677	56	18	lenders	lender	NOUN
fsr-3677	56	19	are	be	AUX
fsr-3677	56	20	free	free	ADJ
fsr-3677	56	21	to	to	PART
fsr-3677	56	22	use	use	VERB
fsr-3677	56	23	any	any	DET
fsr-3677	56	24	computational	computational	ADJ
fsr-3677	56	25	tool	tool	NOUN
fsr-3677	56	26	in	in	ADP
fsr-3677	56	27	determining	determine	VERB
fsr-3677	56	28	aprs	aprs	NOUN
fsr-3677	56	29	,	,	PUNCT
fsr-3677	56	30	provided	provide	VERB
fsr-3677	56	31	these	these	DET
fsr-3677	56	32	tools	tool	NOUN
fsr-3677	56	33	conform	conform	VERB
fsr-3677	56	34	to	to	ADP
fsr-3677	56	35	the	the	DET
fsr-3677	56	36	mathematical	mathematical	ADJ
fsr-3677	56	37	framework	framework	NOUN
fsr-3677	56	38	outlined	outline	VERB
fsr-3677	56	39	by	by	ADP
fsr-3677	56	40	the	the	DET
fsr-3677	56	41	fed	fed	PROPN
fsr-3677	56	42	.	.	PUNCT
fsr-3677	57	1	as	as	ADP
fsr-3677	57	2	a	a	DET
fsr-3677	57	3	general	general	ADJ
fsr-3677	57	4	rule	rule	NOUN
fsr-3677	57	5	,	,	PUNCT
fsr-3677	57	6	lenders	lender	NOUN
fsr-3677	57	7	must	must	AUX
fsr-3677	57	8	report	report	VERB
fsr-3677	57	9	percentage	percentage	NOUN
fsr-3677	57	10	financing	financing	NOUN
fsr-3677	57	11	costs	cost	NOUN
fsr-3677	57	12	within	within	ADP
fsr-3677	57	13	f	f	PROPN
fsr-3677	57	14	0.125	0.125	NUM
fsr-3677	57	15	percent	percent	NOUN
fsr-3677	57	16	of	of	ADP
fsr-3677	57	17	the	the	DET
fsr-3677	57	18	actual	actual	ADJ
fsr-3677	57	19	apr	apr	NOUN
fsr-3677	57	20	to	to	PART
fsr-3677	57	21	comply	comply	VERB
fsr-3677	57	22	with	with	ADP
fsr-3677	57	23	regulation	regulation	NOUN
fsr-3677	57	24	z.	z.	NOUN
fsr-3677	57	25	1.3	1.3	NUM
fsr-3677	57	26	.	.	PUNCT
fsr-3677	58	1	i%e	i%e	NOUN
fsr-3677	58	2	lease	lease	NOUN
fsr-3677	58	3	versus	versus	SCONJ
fsr-3677	58	4	borrow	borrow	VERB
fsr-3677	58	5	comparison	comparison	NOUN
fsr-3677	58	6	simple	simple	ADJ
fsr-3677	58	7	comparison	comparison	NOUN
fsr-3677	58	8	of	of	ADP
fsr-3677	58	9	the	the	DET
fsr-3677	58	10	apr	apr	NOUN
fsr-3677	58	11	and	and	CCONJ
fsr-3677	58	12	apl	apl	PROPN
fsr-3677	58	13	data	datum	NOUN
fsr-3677	58	14	identifies	identify	VERB
fsr-3677	58	15	the	the	DET
fsr-3677	58	16	less	less	ADV
fsr-3677	58	17	costly	costly	ADJ
fsr-3677	58	18	financ	financ	NOUN
fsr-3677	58	19	ing	ing	ADJ
fsr-3677	58	20	alternative	alternative	NOUN
fsr-3677	58	21	.	.	PUNCT
fsr-3677	59	1	advocates	advocate	NOUN
fsr-3677	59	2	of	of	ADP
fsr-3677	59	3	the	the	DET
fsr-3677	59	4	installment	installment	NOUN
fsr-3677	59	5	purchase	purchase	NOUN
fsr-3677	59	6	option	option	NOUN
fsr-3677	59	7	might	might	AUX
fsr-3677	59	8	argue	argue	VERB
fsr-3677	59	9	,	,	PUNCT
fsr-3677	59	10	however	however	ADV
fsr-3677	59	11	,	,	PUNCT
fsr-3677	59	12	that	that	SCONJ
fsr-3677	59	13	credit	credit	NOUN
fsr-3677	59	14	costs	cost	NOUN
fsr-3677	59	15	alone	alone	ADV
fsr-3677	59	16	do	do	AUX
fsr-3677	59	17	not	not	PART
fsr-3677	59	18	adequately	adequately	ADV
fsr-3677	59	19	capture	capture	VERB
fsr-3677	59	20	differences	difference	NOUN
fsr-3677	59	21	between	between	ADP
fsr-3677	59	22	leasing	leasing	NOUN
fsr-3677	59	23	and	and	CCONJ
fsr-3677	59	24	borrowing	borrowing	NOUN
fsr-3677	59	25	alternatives	alternative	NOUN
fsr-3677	59	26	.	.	PUNCT
fsr-3677	60	1	lessees	lessee	NOUN
fsr-3677	60	2	must	must	AUX
fsr-3677	60	3	surrender	surrender	VERB
fsr-3677	60	4	leased	lease	VERB
fsr-3677	60	5	assets	asset	NOUN
fsr-3677	60	6	at	at	ADP
fsr-3677	60	7	the	the	DET
fsr-3677	60	8	expiration	expiration	NOUN
fsr-3677	60	9	of	of	ADP
fsr-3677	60	10	the	the	DET
fsr-3677	60	11	financing	financing	NOUN
fsr-3677	60	12	contract	contract	NOUN
fsr-3677	60	13	,	,	PUNCT
fsr-3677	60	14	while	while	SCONJ
fsr-3677	60	15	borrowers	borrower	NOUN
fsr-3677	60	16	gain	gain	VERB
fsr-3677	60	17	title	title	NOUN
fsr-3677	60	18	to	to	ADP
fsr-3677	60	19	assets	asset	NOUN
fsr-3677	60	20	purchased	purchase	VERB
fsr-3677	60	21	over	over	ADP
fsr-3677	60	22	time	time	NOUN
fsr-3677	60	23	.	.	PUNCT
fsr-3677	61	1	for	for	ADP
fsr-3677	61	2	this	this	DET
fsr-3677	61	3	reason	reason	NOUN
fsr-3677	61	4	,	,	PUNCT
fsr-3677	61	5	nunnally	nunnally	ADV
fsr-3677	61	6	and	and	CCONJ
fsr-3677	61	7	plath	plath	NOUN
fsr-3677	61	8	(	(	PUNCT
fsr-3677	61	9	1989	1989	NUM
fsr-3677	61	10	)	)	PUNCT
fsr-3677	61	11	provide	provide	VERB
fsr-3677	61	12	a	a	DET
fsr-3677	61	13	second	second	ADJ
fsr-3677	61	14	index	index	NOUN
fsr-3677	61	15	to	to	PART
fsr-3677	61	16	compare	compare	VERB
fsr-3677	61	17	the	the	DET
fsr-3677	61	18	wealth	wealth	NOUN
fsr-3677	61	19	position	position	NOUN
fsr-3677	61	20	of	of	ADP
fsr-3677	61	21	lessees	lessee	NOUN
fsr-3677	61	22	and	and	CCONJ
fsr-3677	61	23	installment	installment	NOUN
fsr-3677	61	24	borrowers	borrower	NOUN
fsr-3677	61	25	at	at	ADP
fsr-3677	61	26	the	the	DET
fsr-3677	61	27	maturity	maturity	NOUN
fsr-3677	61	28	of	of	ADP
fsr-3677	61	29	these	these	DET
fsr-3677	61	30	respective	respective	ADJ
fsr-3677	61	31	financing	financing	NOUN
fsr-3677	61	32	contracts	contract	NOUN
fsr-3677	61	33	.	.	PUNCT
fsr-3677	62	1	this	this	DET
fsr-3677	62	2	lease	lease	NOUN
fsr-3677	62	3	hurdle	hurdle	NOUN
fsr-3677	62	4	rate	rate	NOUN
fsr-3677	62	5	(	(	PUNCT
fsr-3677	62	6	lhr	lhr	PROPN
fsr-3677	62	7	)	)	PUNCT
fsr-3677	62	8	provides	provide	VERB
fsr-3677	62	9	the	the	DET
fsr-3677	62	10	unit	unit	NOUN
fsr-3677	62	11	period	period	NOUN
fsr-3677	62	12	rate	rate	NOUN
fsr-3677	62	13	of	of	ADP
fsr-3677	62	14	return	return	NOUN
fsr-3677	62	15	necessary	necessary	ADJ
fsr-3677	62	16	to	to	PART
fsr-3677	62	17	transform	transform	VERB
fsr-3677	62	18	the	the	DET
fsr-3677	62	19	net	net	ADJ
fsr-3677	62	20	cash	cash	NOUN
fsr-3677	62	21	savings	saving	NOUN
fsr-3677	62	22	from	from	ADP
fsr-3677	62	23	leasing	lease	VERB
fsr-3677	62	24	into	into	ADP
fsr-3677	62	25	the	the	DET
fsr-3677	62	26	residual	residual	ADJ
fsr-3677	62	27	value	value	NOUN
fsr-3677	62	28	of	of	ADP
fsr-3677	62	29	the	the	DET
fsr-3677	62	30	leased	lease	VERB
fsr-3677	62	31	asset	asset	NOUN
fsr-3677	62	32	at	at	ADP
fsr-3677	62	33	the	the	DET
fsr-3677	62	34	maturity	maturity	NOUN
fsr-3677	62	35	of	of	ADP
fsr-3677	62	36	the	the	DET
fsr-3677	62	37	lease	lease	NOUN
fsr-3677	62	38	.	.	PUNCT
fsr-3677	63	1	in	in	ADP
fsr-3677	63	2	the	the	DET
fsr-3677	63	3	absence	absence	NOUN
fsr-3677	63	4	of	of	ADP
fsr-3677	63	5	tax	tax	NOUN
fsr-3677	63	6	-	-	PUNCT
fsr-3677	63	7	deductible	deductible	ADJ
fsr-3677	63	8	lease	lease	NOUN
fsr-3677	63	9	payments	payment	NOUN
fsr-3677	63	10	,	,	PUNCT
fsr-3677	63	11	financing	financing	NOUN
fsr-3677	63	12	costs	cost	NOUN
fsr-3677	63	13	,	,	PUNCT
fsr-3677	63	14	and	and	CCONJ
fsr-3677	63	15	the	the	DET
fsr-3677	63	16	depreciation	depreciation	NOUN
fsr-3677	63	17	and	and	CCONJ
fsr-3677	63	18	investment	investment	NOUN
fsr-3677	63	19	tax	tax	NOUN
fsr-3677	63	20	credit	credit	NOUN
fsr-3677	63	21	tax	tax	NOUN
fsr-3677	63	22	shields	shield	NOUN
fsr-3677	63	23	on	on	ADP
fsr-3677	63	24	consumer	consumer	NOUN
fsr-3677	63	25	purchases	purchase	NOUN
fsr-3677	63	26	,	,	PUNCT
fsr-3677	63	27	the	the	DET
fsr-3677	63	28	unit	unit	NOUN
fsr-3677	63	29	-	-	PUNCT
fsr-3677	63	30	period	period	NOUN
fsr-3677	63	31	lhr	lhr	NOUN
fsr-3677	63	32	may	may	AUX
fsr-3677	63	33	be	be	AUX
fsr-3677	63	34	defined	define	VERB
fsr-3677	63	35	by	by	ADP
fsr-3677	63	36	solving	solve	VERB
fsr-3677	63	37	r	r	NOUN
fsr-3677	63	38	,	,	PUNCT
fsr-3677	63	39	,	,	PUNCT
fsr-3677	63	40	=	=	SYM
fsr-3677	63	41	c	c	X
fsr-3677	63	42	(	(	PUNCT
fsr-3677	63	43	1	1	NUM
fsr-3677	63	44	+	+	CCONJ
fsr-3677	63	45	k	k	NOUN
fsr-3677	63	46	)	)	PUNCT
fsr-3677	63	47	’	'	PUNCT
fsr-3677	64	1	+	+	CCONJ
fsr-3677	64	2	t+	t+	PROPN
fsr-3677	64	3	,	,	PUNCT
fsr-3677	64	4	m	m	PRON
fsr-3677	64	5	,	,	PUNCT
fsr-3677	64	6	(	(	PUNCT
fsr-3677	64	7	1	1	NUM
fsr-3677	64	8	+	+	CCONJ
fsr-3677	64	9	k	k	NOUN
fsr-3677	64	10	)	)	PUNCT
fsr-3677	64	11	’	'	PUNCT
fsr-3677	64	12	for	for	ADP
fsr-3677	64	13	k.	k.	PROPN
fsr-3677	64	14	(	(	PUNCT
fsr-3677	64	15	4	4	NUM
fsr-3677	64	16	)	)	PUNCT
fsr-3677	64	17	in	in	ADP
fsr-3677	64	18	this	this	DET
fsr-3677	64	19	expression	expression	NOUN
fsr-3677	64	20	,	,	PUNCT
fsr-3677	64	21	r	r	NOUN
fsr-3677	64	22	,	,	PUNCT
fsr-3677	64	23	represents	represent	VERB
fsr-3677	64	24	the	the	DET
fsr-3677	64	25	net	net	ADJ
fsr-3677	64	26	residual	residual	ADJ
fsr-3677	64	27	value	value	NOUN
fsr-3677	64	28	of	of	ADP
fsr-3677	64	29	the	the	DET
fsr-3677	64	30	leased	lease	VERB
fsr-3677	64	31	asset	asset	NOUN
fsr-3677	64	32	at	at	ADP
fsr-3677	64	33	the	the	DET
fsr-3677	64	34	expiration	expiration	NOUN
fsr-3677	64	35	of	of	ADP
fsr-3677	64	36	the	the	DET
fsr-3677	64	37	lease	lease	NOUN
fsr-3677	64	38	,	,	PUNCT
fsr-3677	64	39	c	c	PROPN
fsr-3677	64	40	represents	represent	VERB
fsr-3677	64	41	the	the	DET
fsr-3677	64	42	difference	difference	NOUN
fsr-3677	64	43	between	between	ADP
fsr-3677	64	44	initial	initial	ADJ
fsr-3677	64	45	cash	cash	NOUN
fsr-3677	64	46	outlays	outlay	NOUN
fsr-3677	64	47	under	under	ADP
fsr-3677	64	48	the	the	DET
fsr-3677	64	49	lease	lease	NOUN
fsr-3677	64	50	and	and	CCONJ
fsr-3677	64	51	installment	installment	NOUN
fsr-3677	64	52	purchase	purchase	NOUN
fsr-3677	64	53	options	option	NOUN
fsr-3677	64	54	,	,	PUNCT
fsr-3677	64	55	and	and	CCONJ
fsr-3677	64	56	it4	it4	PROPN
fsr-3677	64	57	t	t	PROPN
fsr-3677	64	58	represents	represent	VERB
fsr-3677	64	59	the	the	DET
fsr-3677	64	60	difference	difference	NOUN
fsr-3677	64	61	between	between	ADP
fsr-3677	64	62	monthly	monthly	ADJ
fsr-3677	64	63	cash	cash	NOUN
fsr-3677	64	64	costs	cost	NOUN
fsr-3677	64	65	associated	associate	VERB
fsr-3677	64	66	with	with	ADP
fsr-3677	64	67	leasing	leasing	NOUN
fsr-3677	64	68	and	and	CCONJ
fsr-3677	64	69	debt	debt	NOUN
fsr-3677	64	70	financing	financing	NOUN
fsr-3677	64	71	,	,	PUNCT
fsr-3677	64	72	respec	respec	VERB
fsr-3677	64	73	tively	tively	ADV
fsr-3677	64	74	.	.	PUNCT
fsr-3677	65	1	the	the	DET
fsr-3677	65	2	unit	unit	NOUN
fsr-3677	65	3	-	-	PUNCT
fsr-3677	65	4	period	period	NOUN
fsr-3677	65	5	lhr	lhr	NOUN
fsr-3677	65	6	is	be	AUX
fsr-3677	65	7	transformed	transform	VERB
fsr-3677	65	8	into	into	ADP
fsr-3677	65	9	an	an	DET
fsr-3677	65	10	effective	effective	ADJ
fsr-3677	65	11	annual	annual	ADJ
fsr-3677	65	12	rate	rate	NOUN
fsr-3677	65	13	through	through	ADP
fsr-3677	65	14	the	the	DET
fsr-3677	65	15	use	use	NOUN
fsr-3677	65	16	of	of	ADP
fsr-3677	65	17	equation	equation	NOUN
fsr-3677	65	18	(	(	PUNCT
fsr-3677	65	19	2	2	NUM
fsr-3677	65	20	)	)	PUNCT
fsr-3677	65	21	.	.	PUNCT
fsr-3677	66	1	this	this	DET
fsr-3677	66	2	annualized	annualize	VERB
fsr-3677	66	3	hurdle	hurdle	NOUN
fsr-3677	66	4	rate	rate	NOUN
fsr-3677	66	5	represents	represent	VERB
fsr-3677	66	6	the	the	DET
fsr-3677	66	7	after	after	ADP
fsr-3677	66	8	-	-	PUNCT
fsr-3677	66	9	tax	tax	NOUN
fsr-3677	66	10	return	return	NOUN
fsr-3677	66	11	which	which	PRON
fsr-3677	66	12	114	114	NUM
fsr-3677	66	13	financial	financial	ADJ
fsr-3677	66	14	services	service	NOUN
fsr-3677	66	15	review	review	NOUN
fsr-3677	66	16	,	,	PUNCT
fsr-3677	66	17	l(2	l(2	PROPN
fsr-3677	66	18	)	)	PUNCT
fsr-3677	66	19	1991	1991	NUM
fsr-3677	66	20	lessees	lessee	NOUN
fsr-3677	66	21	must	must	AUX
fsr-3677	66	22	earn	earn	VERB
fsr-3677	66	23	to	to	PART
fsr-3677	66	24	realize	realize	VERB
fsr-3677	66	25	cash	cash	NOUN
fsr-3677	66	26	wealth	wealth	NOUN
fsr-3677	66	27	equal	equal	ADJ
fsr-3677	66	28	to	to	ADP
fsr-3677	66	29	the	the	DET
fsr-3677	66	30	leased	lease	VERB
fsr-3677	66	31	asset	asset	NOUN
fsr-3677	66	32	’s	’s	PART
fsr-3677	66	33	terminal	terminal	ADJ
fsr-3677	66	34	residual	residual	ADJ
fsr-3677	66	35	value	value	NOUN
fsr-3677	66	36	.	.	PUNCT
fsr-3677	67	1	lessees	lessee	NOUN
fsr-3677	67	2	unable	unable	ADJ
fsr-3677	67	3	to	to	PART
fsr-3677	67	4	obtain	obtain	VERB
fsr-3677	67	5	this	this	DET
fsr-3677	67	6	rate	rate	NOUN
fsr-3677	67	7	of	of	ADP
fsr-3677	67	8	return	return	NOUN
fsr-3677	67	9	will	will	AUX
fsr-3677	67	10	possess	possess	VERB
fsr-3677	67	11	smaller	small	ADJ
fsr-3677	67	12	total	total	ADJ
fsr-3677	67	13	wealth	wealth	NOUN
fsr-3677	67	14	than	than	ADP
fsr-3677	67	15	installment	installment	NOUN
fsr-3677	67	16	purchasers	purchaser	NOUN
fsr-3677	67	17	at	at	ADP
fsr-3677	67	18	the	the	DET
fsr-3677	67	19	maturity	maturity	NOUN
fsr-3677	67	20	of	of	ADP
fsr-3677	67	21	the	the	DET
fsr-3677	67	22	respective	respective	ADJ
fsr-3677	67	23	financing	financing	NOUN
fsr-3677	67	24	contracts	contract	NOUN
fsr-3677	67	25	.	.	PUNCT
fsr-3677	68	1	accordingly	accordingly	ADV
fsr-3677	68	2	,	,	PUNCT
fsr-3677	68	3	the	the	DET
fsr-3677	68	4	annual	annual	ADJ
fsr-3677	68	5	lhr	lhr	NOUN
fsr-3677	68	6	defines	define	VERB
fsr-3677	68	7	the	the	DET
fsr-3677	68	8	minimum	minimum	ADJ
fsr-3677	68	9	rate	rate	NOUN
fsr-3677	68	10	of	of	ADP
fsr-3677	68	11	return	return	NOUN
fsr-3677	68	12	that	that	SCONJ
fsr-3677	68	13	lessees	lessee	NOUN
fsr-3677	68	14	must	must	AUX
fsr-3677	68	15	earn	earn	VERB
fsr-3677	68	16	on	on	ADP
fsr-3677	68	17	the	the	DET
fsr-3677	68	18	investment	investment	NOUN
fsr-3677	68	19	of	of	ADP
fsr-3677	68	20	residual	residual	ADJ
fsr-3677	68	21	cash	cash	NOUN
fsr-3677	68	22	flows	flow	NOUN
fsr-3677	68	23	from	from	ADP
fsr-3677	68	24	leasing	lease	VERB
fsr-3677	68	25	to	to	PART
fsr-3677	68	26	justify	justify	VERB
fsr-3677	68	27	the	the	DET
fsr-3677	68	28	selection	selection	NOUN
fsr-3677	68	29	of	of	ADP
fsr-3677	68	30	this	this	DET
fsr-3677	68	31	financing	financing	NOUN
fsr-3677	68	32	alternative	alternative	NOUN
fsr-3677	68	33	.	.	PUNCT
fsr-3677	69	1	the	the	DET
fsr-3677	69	2	study	study	NOUN
fsr-3677	69	3	used	use	VERB
fsr-3677	69	4	a	a	DET
fsr-3677	69	5	random	random	ADJ
fsr-3677	69	6	sampling	sampling	NOUN
fsr-3677	69	7	procedure	procedure	NOUN
fsr-3677	69	8	to	to	PART
fsr-3677	69	9	gather	gather	VERB
fsr-3677	69	10	financing	financing	NOUN
fsr-3677	69	11	cost	cost	NOUN
fsr-3677	69	12	data	datum	NOUN
fsr-3677	69	13	from	from	ADP
fsr-3677	69	14	providers	provider	NOUN
fsr-3677	69	15	of	of	ADP
fsr-3677	69	16	new	new	ADJ
fsr-3677	69	17	vehicle	vehicle	NOUN
fsr-3677	69	18	credit	credit	NOUN
fsr-3677	69	19	within	within	ADP
fsr-3677	69	20	major	major	ADJ
fsr-3677	69	21	metropolitan	metropolitan	ADJ
fsr-3677	69	22	markets	market	NOUN
fsr-3677	69	23	.	.	PUNCT
fsr-3677	70	1	credit	credit	NOUN
fsr-3677	70	2	suppliers	supplier	NOUN
fsr-3677	70	3	included	include	VERB
fsr-3677	70	4	financial	financial	ADJ
fsr-3677	70	5	institutions	institution	NOUN
fsr-3677	70	6	,	,	PUNCT
fsr-3677	70	7	specialized	specialized	ADJ
fsr-3677	70	8	leasing	leasing	NOUN
fsr-3677	70	9	firms	firm	NOUN
fsr-3677	70	10	,	,	PUNCT
fsr-3677	70	11	and	and	CCONJ
fsr-3677	70	12	franchised	franchised	ADJ
fsr-3677	70	13	automobile	automobile	NOUN
fsr-3677	70	14	dealerships	dealership	NOUN
fsr-3677	70	15	.	.	PUNCT
fsr-3677	71	1	restricting	restrict	VERB
fsr-3677	71	2	the	the	DET
fsr-3677	71	3	research	research	NOUN
fsr-3677	71	4	population	population	NOUN
fsr-3677	71	5	to	to	ADP
fsr-3677	71	6	large	large	ADJ
fsr-3677	71	7	urban	urban	ADJ
fsr-3677	71	8	markets	market	NOUN
fsr-3677	71	9	insured	insure	VERB
fsr-3677	71	10	a	a	DET
fsr-3677	71	11	high	high	ADJ
fsr-3677	71	12	degree	degree	NOUN
fsr-3677	71	13	of	of	ADP
fsr-3677	71	14	competition	competition	NOUN
fsr-3677	71	15	in	in	ADP
fsr-3677	71	16	the	the	DET
fsr-3677	71	17	credit	credit	NOUN
fsr-3677	71	18	markets	market	NOUN
fsr-3677	71	19	examined	examine	VERB
fsr-3677	71	20	,	,	PUNCT
fsr-3677	71	21	and	and	CCONJ
fsr-3677	71	22	provided	provide	VERB
fsr-3677	71	23	a	a	DET
fsr-3677	71	24	straightforward	straightforward	ADJ
fsr-3677	71	25	method	method	NOUN
fsr-3677	71	26	to	to	PART
fsr-3677	71	27	determine	determine	VERB
fsr-3677	71	28	the	the	DET
fsr-3677	71	29	size	size	NOUN
fsr-3677	71	30	and	and	CCONJ
fsr-3677	71	31	composition	composition	NOUN
fsr-3677	71	32	of	of	ADP
fsr-3677	71	33	the	the	DET
fsr-3677	71	34	population	population	NOUN
fsr-3677	71	35	.	.	PUNCT
fsr-3677	72	1	urban	urban	ADJ
fsr-3677	72	2	population	population	NOUN
fsr-3677	72	3	centers	center	NOUN
fsr-3677	72	4	included	include	VERB
fsr-3677	72	5	the	the	DET
fsr-3677	72	6	25	25	NUM
fsr-3677	72	7	most	most	ADV
fsr-3677	72	8	populous	populous	ADJ
fsr-3677	72	9	metropolitan	metropolitan	ADJ
fsr-3677	72	10	statisti	statisti	NOUN
fsr-3677	72	11	cal	cal	ADJ
fsr-3677	72	12	areas	area	NOUN
fsr-3677	72	13	within	within	ADP
fsr-3677	72	14	the	the	DET
fsr-3677	72	15	u.s	u.s	PROPN
fsr-3677	72	16	.	.	PROPN
fsr-3677	72	17	,	,	PUNCT
fsr-3677	72	18	and	and	CCONJ
fsr-3677	72	19	consumer	consumer	NOUN
fsr-3677	72	20	credit	credit	NOUN
fsr-3677	72	21	vendors	vendor	NOUN
fsr-3677	72	22	included	include	VERB
fsr-3677	72	23	firms	firm	NOUN
fsr-3677	72	24	that	that	PRON
fsr-3677	72	25	main	main	ADJ
fsr-3677	72	26	tained	taine	VERB
fsr-3677	72	27	1989	1989	NUM
fsr-3677	72	28	telephone	telephone	NOUN
fsr-3677	72	29	directory	directory	NOUN
fsr-3677	72	30	listings	listing	NOUN
fsr-3677	72	31	under	under	ADP
fsr-3677	72	32	the	the	DET
fsr-3677	72	33	“	"	PUNCT
fsr-3677	72	34	banks	bank	NOUN
fsr-3677	72	35	”	"	PUNCT
fsr-3677	72	36	,	,	PUNCT
fsr-3677	72	37	“	"	PUNCT
fsr-3677	72	38	automobile	automobile	NOUN
fsr-3677	72	39	leasing	leasing	NOUN
fsr-3677	72	40	”	"	PUNCT
fsr-3677	72	41	,	,	PUNCT
fsr-3677	72	42	or	or	CCONJ
fsr-3677	72	43	“	"	PUNCT
fsr-3677	72	44	automobile	automobile	NOUN
fsr-3677	72	45	dealers	dealer	NOUN
fsr-3677	72	46	-	-	PUNCT
fsr-3677	72	47	new	new	ADJ
fsr-3677	72	48	cars	car	NOUN
fsr-3677	72	49	”	"	PUNCT
fsr-3677	72	50	categories	category	NOUN
fsr-3677	72	51	in	in	ADP
fsr-3677	72	52	the	the	DET
fsr-3677	72	53	yellow	yellow	ADJ
fsr-3677	72	54	pages	page	NOUN
fsr-3677	72	55	.	.	PUNCT
fsr-3677	73	1	lessors	lessor	NOUN
fsr-3677	73	2	specializing	specialize	VERB
fsr-3677	73	3	in	in	ADP
fsr-3677	73	4	short	short	ADJ
fsr-3677	73	5	-	-	PUNCT
fsr-3677	73	6	term	term	NOUN
fsr-3677	73	7	vehicle	vehicle	NOUN
fsr-3677	73	8	rentals	rental	NOUN
fsr-3677	73	9	were	be	AUX
fsr-3677	73	10	excluded	exclude	VERB
fsr-3677	73	11	from	from	ADP
fsr-3677	73	12	the	the	DET
fsr-3677	73	13	research	research	NOUN
fsr-3677	73	14	population	population	NOUN
fsr-3677	73	15	.	.	PUNCT
fsr-3677	74	1	the	the	DET
fsr-3677	74	2	study	study	NOUN
fsr-3677	74	3	used	use	VERB
fsr-3677	74	4	a	a	DET
fsr-3677	74	5	disguised	disguise	VERB
fsr-3677	74	6	written	write	VERB
fsr-3677	74	7	questionnaire	questionnaire	NOUN
fsr-3677	74	8	to	to	PART
fsr-3677	74	9	obtain	obtain	VERB
fsr-3677	74	10	specific	specific	ADJ
fsr-3677	74	11	credit	credit	NOUN
fsr-3677	74	12	cost	cost	NOUN
fsr-3677	74	13	information	information	NOUN
fsr-3677	74	14	.	.	PUNCT
fsr-3677	75	1	shown	show	VERB
fsr-3677	75	2	in	in	ADP
fsr-3677	75	3	the	the	DET
fsr-3677	75	4	appendix	appendix	NOUN
fsr-3677	75	5	,	,	PUNCT
fsr-3677	75	6	this	this	DET
fsr-3677	75	7	questionnaire	questionnaire	NOUN
fsr-3677	75	8	appeared	appear	VERB
fsr-3677	75	9	as	as	ADP
fsr-3677	75	10	a	a	DET
fsr-3677	75	11	request	request	NOUN
fsr-3677	75	12	for	for	ADP
fsr-3677	75	13	lease	lease	NOUN
fsr-3677	75	14	and	and	CCONJ
fsr-3677	75	15	installment	installment	NOUN
fsr-3677	75	16	purchase	purchase	NOUN
fsr-3677	75	17	credit	credit	NOUN
fsr-3677	75	18	information	information	NOUN
fsr-3677	75	19	initiated	initiate	VERB
fsr-3677	75	20	by	by	ADP
fsr-3677	75	21	a	a	DET
fsr-3677	75	22	typical	typical	ADJ
fsr-3677	75	23	consumer	consumer	NOUN
fsr-3677	75	24	in	in	ADP
fsr-3677	75	25	the	the	DET
fsr-3677	75	26	market	market	NOUN
fsr-3677	75	27	for	for	ADP
fsr-3677	75	28	personal	personal	ADJ
fsr-3677	75	29	transportation	transportation	NOUN
fsr-3677	75	30	.	.	PUNCT
fsr-3677	76	1	the	the	DET
fsr-3677	76	2	professional	professional	ADJ
fsr-3677	76	3	identity	identity	NOUN
fsr-3677	76	4	of	of	ADP
fsr-3677	76	5	the	the	DET
fsr-3677	76	6	researchers	researcher	NOUN
fsr-3677	76	7	and	and	CCONJ
fsr-3677	76	8	the	the	DET
fsr-3677	76	9	purpose	purpose	NOUN
fsr-3677	76	10	of	of	ADP
fsr-3677	76	11	the	the	DET
fsr-3677	76	12	inquiry	inquiry	NOUN
fsr-3677	76	13	were	be	AUX
fsr-3677	76	14	not	not	PART
fsr-3677	76	15	revealed	reveal	VERB
fsr-3677	76	16	in	in	ADP
fsr-3677	76	17	the	the	DET
fsr-3677	76	18	questionnaire	questionnaire	NOUN
fsr-3677	76	19	,	,	PUNCT
fsr-3677	76	20	because	because	SCONJ
fsr-3677	76	21	these	these	DET
fsr-3677	76	22	disclosures	disclosure	NOUN
fsr-3677	76	23	might	might	AUX
fsr-3677	76	24	severely	severely	ADV
fsr-3677	76	25	bias	bias	VERB
fsr-3677	76	26	the	the	DET
fsr-3677	76	27	information	information	NOUN
fsr-3677	76	28	reported	report	VERB
fsr-3677	76	29	by	by	ADP
fsr-3677	76	30	respondents	respondent	NOUN
fsr-3677	76	31	.	.	PUNCT
fsr-3677	77	1	while	while	SCONJ
fsr-3677	77	2	each	each	DET
fsr-3677	77	3	questionnaire	questionnaire	NOUN
fsr-3677	77	4	requested	request	VERB
fsr-3677	77	5	information	information	NOUN
fsr-3677	77	6	concerning	concern	VERB
fsr-3677	77	7	48	48	NUM
fsr-3677	77	8	-	-	PUNCT
fsr-3677	77	9	month	month	NOUN
fsr-3677	77	10	installment	installment	NOUN
fsr-3677	77	11	borrowing	borrowing	NOUN
fsr-3677	77	12	and	and	CCONJ
fsr-3677	77	13	leasing	leasing	NOUN
fsr-3677	77	14	contracts	contract	NOUN
fsr-3677	77	15	to	to	PART
fsr-3677	77	16	standardize	standardize	VERB
fsr-3677	77	17	the	the	DET
fsr-3677	77	18	data	datum	NOUN
fsr-3677	77	19	set	set	VERB
fsr-3677	77	20	,	,	PUNCT
fsr-3677	77	21	the	the	DET
fsr-3677	77	22	vehicles	vehicle	NOUN
fsr-3677	77	23	described	describe	VERB
fsr-3677	77	24	in	in	ADP
fsr-3677	77	25	individual	individual	ADJ
fsr-3677	77	26	questionnaires	questionnaire	NOUN
fsr-3677	77	27	varied	varied	ADJ
fsr-3677	77	28	according	accord	VERB
fsr-3677	77	29	to	to	ADP
fsr-3677	77	30	the	the	DET
fsr-3677	77	31	manufacturer	manufacturer	NOUN
fsr-3677	77	32	affiliation	affiliation	NOUN
fsr-3677	77	33	of	of	ADP
fsr-3677	77	34	differ	differ	VERB
fsr-3677	77	35	ent	ent	NOUN
fsr-3677	77	36	auto	auto	NOUN
fsr-3677	77	37	dealerships	dealership	NOUN
fsr-3677	77	38	.	.	PUNCT
fsr-3677	78	1	2.1	2.1	NUM
fsr-3677	78	2	.	.	PUNCT
fsr-3677	79	1	the	the	DET
fsr-3677	79	2	sampling	sample	VERB
fsr-3677	79	3	plan	plan	NOUN
fsr-3677	79	4	the	the	DET
fsr-3677	79	5	study	study	NOUN
fsr-3677	79	6	used	use	VERB
fsr-3677	79	7	a	a	DET
fsr-3677	79	8	two	two	NUM
fsr-3677	79	9	-	-	PUNCT
fsr-3677	79	10	stage	stage	NOUN
fsr-3677	79	11	,	,	PUNCT
fsr-3677	79	12	probability	probability	NOUN
fsr-3677	79	13	-	-	PUNCT
fsr-3677	79	14	proportionate	proportionate	ADJ
fsr-3677	79	15	-	-	PUNCT
fsr-3677	79	16	to	to	ADP
fsr-3677	79	17	-	-	PUNCT
fsr-3677	79	18	size	size	NOUN
fsr-3677	79	19	sampling	sample	VERB
fsr-3677	79	20	plan	plan	NOUN
fsr-3677	79	21	in	in	ADP
fsr-3677	79	22	order	order	NOUN
fsr-3677	79	23	to	to	PART
fsr-3677	79	24	generalize	generalize	VERB
fsr-3677	79	25	the	the	DET
fsr-3677	79	26	credit	credit	NOUN
fsr-3677	79	27	cost	cost	NOUN
fsr-3677	79	28	data	datum	NOUN
fsr-3677	79	29	reported	report	VERB
fsr-3677	79	30	by	by	ADP
fsr-3677	79	31	respondents	respondent	NOUN
fsr-3677	79	32	to	to	ADP
fsr-3677	79	33	the	the	DET
fsr-3677	79	34	larger	large	ADJ
fsr-3677	79	35	research	research	NOUN
fsr-3677	79	36	population	population	NOUN
fsr-3677	79	37	.	.	PUNCT
fsr-3677	80	1	in	in	ADP
fsr-3677	80	2	the	the	DET
fsr-3677	80	3	first	first	ADJ
fsr-3677	80	4	stage	stage	NOUN
fsr-3677	80	5	of	of	ADP
fsr-3677	80	6	sampling	sample	VERB
fsr-3677	80	7	,	,	PUNCT
fsr-3677	80	8	five	five	NUM
fsr-3677	80	9	urban	urban	ADJ
fsr-3677	80	10	markets	market	NOUN
fsr-3677	80	11	were	be	AUX
fsr-3677	80	12	selected	select	VERB
fsr-3677	80	13	at	at	ADP
fsr-3677	80	14	random	random	ADJ
fsr-3677	80	15	from	from	ADP
fsr-3677	80	16	the	the	DET
fsr-3677	80	17	overall	overall	ADJ
fsr-3677	80	18	research	research	NOUN
fsr-3677	80	19	population	population	NOUN
fsr-3677	80	20	.	.	PUNCT
fsr-3677	81	1	table	table	NOUN
fsr-3677	81	2	1	1	NUM
fsr-3677	81	3	shows	show	VERB
fsr-3677	81	4	population	population	NOUN
fsr-3677	81	5	data	datum	NOUN
fsr-3677	81	6	and	and	CCONJ
fsr-3677	81	7	market	market	NOUN
fsr-3677	81	8	composition	composition	NOUN
fsr-3677	81	9	for	for	ADP
fsr-3677	81	10	each	each	PRON
fsr-3677	81	11	of	of	ADP
fsr-3677	81	12	these	these	DET
fsr-3677	81	13	five	five	NUM
fsr-3677	81	14	markets	market	NOUN
fsr-3677	81	15	.	.	PUNCT
fsr-3677	82	1	in	in	ADP
fsr-3677	82	2	the	the	DET
fsr-3677	82	3	second	second	ADJ
fsr-3677	82	4	stage	stage	NOUN
fsr-3677	82	5	of	of	ADP
fsr-3677	82	6	sampling	sample	VERB
fsr-3677	82	7	,	,	PUNCT
fsr-3677	82	8	300	300	NUM
fsr-3677	82	9	individual	individual	ADJ
fsr-3677	82	10	firms	firm	NOUN
fsr-3677	82	11	were	be	AUX
fsr-3677	82	12	randomly	randomly	ADV
fsr-3677	82	13	chosen	choose	VERB
fsr-3677	82	14	for	for	ADP
fsr-3677	82	15	inclusion	inclusion	NOUN
fsr-3677	82	16	in	in	ADP
fsr-3677	82	17	the	the	DET
fsr-3677	82	18	sample	sample	NOUN
fsr-3677	82	19	.	.	PUNCT
fsr-3677	83	1	in	in	ADP
fsr-3677	83	2	keeping	keep	VERB
fsr-3677	83	3	with	with	ADP
fsr-3677	83	4	the	the	DET
fsr-3677	83	5	sampling	sample	VERB
fsr-3677	83	6	methodology	methodology	NOUN
fsr-3677	83	7	,	,	PUNCT
fsr-3677	83	8	the	the	DET
fsr-3677	83	9	number	number	NOUN
fsr-3677	83	10	of	of	ADP
fsr-3677	83	11	firms	firm	NOUN
fsr-3677	83	12	selected	select	VERB
fsr-3677	83	13	from	from	ADP
fsr-3677	83	14	each	each	DET
fsr-3677	83	15	geographic	geographic	ADJ
fsr-3677	83	16	market	market	NOUN
fsr-3677	83	17	reflected	reflect	VERB
fsr-3677	83	18	the	the	DET
fsr-3677	83	19	population	population	NOUN
fsr-3677	83	20	density	density	NOUN
fsr-3677	83	21	of	of	ADP
fsr-3677	83	22	that	that	DET
fsr-3677	83	23	market	market	NOUN
fsr-3677	83	24	,	,	PUNCT
fsr-3677	83	25	and	and	CCONJ
fsr-3677	83	26	the	the	DET
fsr-3677	83	27	distribution	distribution	NOUN
fsr-3677	83	28	of	of	ADP
fsr-3677	83	29	banks	bank	NOUN
fsr-3677	83	30	,	,	PUNCT
fsr-3677	83	31	lessors	lessor	NOUN
fsr-3677	83	32	,	,	PUNCT
fsr-3677	83	33	and	and	CCONJ
fsr-3677	83	34	auto	auto	NOUN
fsr-3677	83	35	dealers	dealer	NOUN
fsr-3677	83	36	within	within	ADP
fsr-3677	83	37	each	each	DET
fsr-3677	83	38	effective	effective	ADJ
fsr-3677	83	39	credit	credit	NOUN
fsr-3677	83	40	costs	cost	NOUN
fsr-3677	83	41	in	in	ADP
fsr-3677	83	42	retail	retail	ADJ
fsr-3677	83	43	financial	financial	ADJ
fsr-3677	83	44	markets	market	NOUN
fsr-3677	83	45	:	:	PUNCT
fsr-3677	83	46	leasing	lease	VERB
fsr-3677	83	47	versus	versus	ADP
fsr-3677	83	48	borrowing	borrow	VERB
fsr-3677	83	49	115	115	NUM
fsr-3677	83	50	table	table	NOUN
fsr-3677	83	51	1	1	NUM
fsr-3677	83	52	.	.	PUNCT
fsr-3677	84	1	description	description	NOUN
fsr-3677	84	2	of	of	ADP
fsr-3677	84	3	sampling	sample	VERB
fsr-3677	84	4	plan	plan	NOUN
fsr-3677	84	5	i.	i.	PROPN
fsr-3677	84	6	population	population	PROPN
fsr-3677	84	7	characteristics	characteristics	PROPN
fsr-3677	84	8	market	market	NOUN
fsr-3677	84	9	area	area	NOUN
fsr-3677	84	10	1987	1987	NUM
fsr-3677	84	11	population	population	NOUN
fsr-3677	84	12	percent	percent	NOUN
fsr-3677	84	13	of	of	ADP
fsr-3677	84	14	(	(	PUNCT
fsr-3677	84	15	thousands	thousand	NOUN
fsr-3677	84	16	)	)	PUNCT
fsr-3677	84	17	total	total	ADJ
fsr-3677	84	18	sample	sample	NOUN
fsr-3677	84	19	size	size	NOUN
fsr-3677	84	20	philadelphia	philadelphia	PROPN
fsr-3677	84	21	5,891	5,891	NUM
fsr-3677	84	22	37	37	NUM
fsr-3677	84	23	%	%	NOUN
fsr-3677	84	24	110	110	NUM
fsr-3677	84	25	miami	miami	NOUN
fsr-3677	84	26	2,954	2,954	NUM
fsr-3677	84	27	18	18	NUM
fsr-3677	84	28	54	54	NUM
fsr-3677	84	29	cleveland	cleveland	PROPN
fsr-3677	84	30	2,767	2,767	NUM
fsr-3677	84	31	17	17	NUM
fsr-3677	84	32	52	52	NUM
fsr-3677	84	33	atlanta	atlanta	PROPN
fsr-3677	84	34	2,657	2,657	NUM
fsr-3677	84	35	16	16	NUM
fsr-3677	84	36	48	48	NUM
fsr-3677	84	37	denver	denver	PROPN
fsr-3677	84	38	1,861	1,861	NUM
fsr-3677	84	39	12	12	NUM
fsr-3677	84	40	36	36	NUM
fsr-3677	84	41	‘	'	PUNCT
fsr-3677	84	42	iwtal	iwtal	ADJ
fsr-3677	84	43	16,130	16,130	NUM
fsr-3677	84	44	100	100	NUM
fsr-3677	84	45	%	%	NOUN
fsr-3677	84	46	00	00	PUNCT
fsr-3677	84	47	market	market	NOUN
fsr-3677	84	48	area	area	PROPN
fsr-3677	84	49	ii	ii	PROPN
fsr-3677	84	50	.	.	PUNCT
fsr-3677	85	1	sampling	sample	VERB
fsr-3677	85	2	plan	plan	NOUN
fsr-3677	85	3	banks	bank	NOUN
fsr-3677	85	4	lessors	lessor	NOUN
fsr-3677	85	5	dealers	dealer	NOUN
fsr-3677	85	6	total	total	VERB
fsr-3677	85	7	no	no	INTJ
fsr-3677	85	8	.	.	NOUN
fsr-3677	85	9	pet	pet	PROPN
fsr-3677	85	10	.	.	PUNCT
fsr-3677	86	1	no	no	INTJ
fsr-3677	86	2	.	.	NOUN
fsr-3677	86	3	pet	pet	NOUN
fsr-3677	86	4	.	.	PUNCT
fsr-3677	87	1	no	no	INTJ
fsr-3677	87	2	.	.	NOUN
fsr-3677	87	3	pet	pet	NOUN
fsr-3677	87	4	.	.	PUNCT
fsr-3677	88	1	no	no	INTJ
fsr-3677	88	2	.	.	NOUN
fsr-3677	88	3	pet	pet	PROPN
fsr-3677	88	4	.	.	PUNCT
fsr-3677	89	1	a.	a.	NOUN
fsr-3677	89	2	market	market	NOUN
fsr-3677	89	3	composition	composition	NOUN
fsr-3677	89	4	philadelphia	philadelphia	PROPN
fsr-3677	89	5	68	68	NUM
fsr-3677	89	6	miami	miami	PROPN
fsr-3677	89	7	229	229	NUM
fsr-3677	89	8	cleveland	cleveland	PROPN
fsr-3677	89	9	51	51	NUM
fsr-3677	89	10	atlanta	atlanta	PROPN
fsr-3677	89	11	130	130	NUM
fsr-3677	89	12	denver	denver	PROPN
fsr-3677	89	13	160	160	NUM
fsr-3677	89	14	total	total	ADJ
fsr-3677	89	15	638	638	NUM
fsr-3677	89	16	b.	b.	PROPN
fsr-3677	89	17	respondent	respondent	NOUN
fsr-3677	89	18	composition	composition	NOUN
fsr-3677	89	19	philadelphia	philadelphia	PROPN
fsr-3677	89	20	3	3	NUM
fsr-3677	89	21	miami	miami	PROPN
fsr-3677	89	22	3	3	NUM
fsr-3677	89	23	cleveland	cleveland	PROPN
fsr-3677	89	24	2	2	NUM
fsr-3677	89	25	atlanta	atlanta	PROPN
fsr-3677	89	26	7	7	NUM
fsr-3677	89	27	denver	denver	PROPN
fsr-3677	89	28	4	4	NUM
fsr-3677	89	29	jwal	jwal	NOUN
fsr-3677	89	30	19	19	NUM
fsr-3677	89	31	response	response	NOUN
fsr-3677	89	32	rate	rate	NOUN
fsr-3677	89	33	19	19	NUM
fsr-3677	89	34	10	10	NUM
fsr-3677	89	35	%	%	NOUN
fsr-3677	89	36	35	35	NUM
fsr-3677	89	37	7	7	NUM
fsr-3677	89	38	17	17	NUM
fsr-3677	89	39	22	22	NUM
fsr-3677	89	40	18	18	NUM
fsr-3677	89	41	%	%	NOUN
fsr-3677	89	42	7	7	NUM
fsr-3677	89	43	%	%	NOUN
fsr-3677	89	44	27	27	NUM
fsr-3677	89	45	11	11	NUM
fsr-3677	89	46	37	37	NUM
fsr-3677	89	47	44	44	NUM
fsr-3677	89	48	19	19	NUM
fsr-3677	89	49	%	%	NOUN
fsr-3677	89	50	37	37	NUM
fsr-3677	89	51	%	%	NOUN
fsr-3677	89	52	130	130	NUM
fsr-3677	89	53	20	20	NUM
fsr-3677	89	54	%	%	NOUN
fsr-3677	89	55	35	35	NUM
fsr-3677	89	56	5	5	NUM
fsr-3677	89	57	228	228	NUM
fsr-3677	89	58	33	33	NUM
fsr-3677	89	59	187	187	NUM
fsr-3677	89	60	25	25	NUM
fsr-3677	89	61	158	158	NUM
fsr-3677	89	62	22	22	NUM
fsr-3677	89	63	738	738	NUM
fsr-3677	89	64	21	21	NUM
fsr-3677	89	65	%	%	NOUN
fsr-3677	89	66	8	8	NUM
fsr-3677	89	67	0	0	NUM
fsr-3677	89	68	7	7	NUM
fsr-3677	89	69	4	4	NUM
fsr-3677	89	70	1	1	NUM
fsr-3677	89	71	20	20	NUM
fsr-3677	89	72	20	20	NUM
fsr-3677	89	73	20	20	NUM
fsr-3677	89	74	%	%	NOUN
fsr-3677	89	75	0	0	NUM
fsr-3677	89	76	37	37	NUM
fsr-3677	89	77	21	21	NUM
fsr-3677	89	78	11	11	NUM
fsr-3677	89	79	20	20	NUM
fsr-3677	89	80	%	%	NOUN
fsr-3677	89	81	32	32	NUM
fsr-3677	89	82	%	%	NOUN
fsr-3677	89	83	459	459	NUM
fsr-3677	89	84	70	70	NUM
fsr-3677	89	85	%	%	NOUN
fsr-3677	89	86	399	399	NUM
fsr-3677	89	87	60	60	NUM
fsr-3677	89	88	415	415	NUM
fsr-3677	89	89	60	60	NUM
fsr-3677	89	90	431	431	NUM
fsr-3677	89	91	58	58	NUM
fsr-3677	89	92	403	403	NUM
fsr-3677	89	93	56	56	NUM
fsr-3677	89	94	2,107	2,107	NUM
fsr-3677	89	95	60	60	NUM
fsr-3677	89	96	%	%	NOUN
fsr-3677	89	97	657	657	NUM
fsr-3677	89	98	19	19	NUM
fsr-3677	89	99	%	%	NOUN
fsr-3677	89	100	663	663	NUM
fsr-3677	89	101	19	19	NUM
fsr-3677	89	102	694	694	NUM
fsr-3677	89	103	20	20	NUM
fsr-3677	89	104	748	748	NUM
fsr-3677	89	105	21	21	NUM
fsr-3677	89	106	721	721	NUM
fsr-3677	89	107	21	21	NUM
fsr-3677	89	108	3,483	3,483	NUM
fsr-3677	89	109	100	100	NUM
fsr-3677	89	110	%	%	NOUN
fsr-3677	89	111	30	30	NUM
fsr-3677	89	112	73	73	NUM
fsr-3677	89	113	%	%	NOUN
fsr-3677	89	114	41	41	NUM
fsr-3677	89	115	41	41	NUM
fsr-3677	89	116	%	%	NOUN
fsr-3677	89	117	8	8	NUM
fsr-3677	89	118	73	73	NUM
fsr-3677	89	119	11	11	NUM
fsr-3677	89	120	11	11	NUM
fsr-3677	89	121	10	10	NUM
fsr-3677	89	122	53	53	NUM
fsr-3677	89	123	19	19	NUM
fsr-3677	89	124	19	19	NUM
fsr-3677	89	125	8	8	NUM
fsr-3677	89	126	42	42	NUM
fsr-3677	89	127	19	19	NUM
fsr-3677	89	128	19	19	NUM
fsr-3677	89	129	4	4	NUM
fsr-3677	89	130	44	44	NUM
fsr-3677	89	131	9	9	NUM
fsr-3677	89	132	9	9	NUM
fsr-3677	89	133	-	-	SYM
fsr-3677	89	134	60	60	NUM
fsr-3677	89	135	61	61	NUM
fsr-3677	89	136	%	%	NOUN
fsr-3677	89	137	99	99	NUM
fsr-3677	89	138	100	100	NUM
fsr-3677	89	139	%	%	NOUN
fsr-3677	89	140	60	60	NUM
fsr-3677	89	141	32	32	NUM
fsr-3677	89	142	%	%	NOUN
fsr-3677	89	143	99	99	NUM
fsr-3677	89	144	33	33	NUM
fsr-3677	89	145	%	%	NOUN
fsr-3677	89	146	market	market	NOUN
fsr-3677	89	147	paralleled	parallel	VERB
fsr-3677	89	148	the	the	DET
fsr-3677	89	149	composition	composition	NOUN
fsr-3677	89	150	of	of	ADP
fsr-3677	89	151	that	that	DET
fsr-3677	89	152	market	market	NOUN
fsr-3677	89	153	in	in	ADP
fsr-3677	89	154	the	the	DET
fsr-3677	89	155	research	research	NOUN
fsr-3677	89	156	population	population	NOUN
fsr-3677	89	157	.	.	PUNCT
fsr-3677	90	1	table	table	NOUN
fsr-3677	90	2	1	1	NUM
fsr-3677	90	3	also	also	ADV
fsr-3677	90	4	reports	report	VERB
fsr-3677	90	5	useable	useable	ADJ
fsr-3677	90	6	responses	response	NOUN
fsr-3677	90	7	across	across	ADP
fsr-3677	90	8	the	the	DET
fsr-3677	90	9	five	five	NUM
fsr-3677	90	10	markets	market	NOUN
fsr-3677	90	11	and	and	CCONJ
fsr-3677	90	12	three	three	NUM
fsr-3677	90	13	classes	class	NOUN
fsr-3677	90	14	of	of	ADP
fsr-3677	90	15	credit	credit	NOUN
fsr-3677	90	16	suppliers	supplier	NOUN
fsr-3677	90	17	.	.	PUNCT
fsr-3677	91	1	in	in	ADP
fsr-3677	91	2	most	most	ADJ
fsr-3677	91	3	cases	case	NOUN
fsr-3677	91	4	,	,	PUNCT
fsr-3677	91	5	response	response	NOUN
fsr-3677	91	6	rates	rate	NOUN
fsr-3677	91	7	reflect	reflect	VERB
fsr-3677	91	8	the	the	DET
fsr-3677	91	9	composition	composition	NOUN
fsr-3677	91	10	of	of	ADP
fsr-3677	91	11	the	the	DET
fsr-3677	91	12	original	original	ADJ
fsr-3677	91	13	research	research	NOUN
fsr-3677	91	14	population	population	NOUN
fsr-3677	91	15	,	,	PUNCT
fsr-3677	91	16	providing	provide	VERB
fsr-3677	91	17	geographic	geographic	ADJ
fsr-3677	91	18	and	and	CCONJ
fsr-3677	91	19	creditor	creditor	NOUN
fsr-3677	91	20	diversity	diversity	NOUN
fsr-3677	91	21	within	within	ADP
fsr-3677	91	22	the	the	DET
fsr-3677	91	23	data	data	NOUN
fsr-3677	91	24	set	set	VERB
fsr-3677	91	25	.	.	PUNCT
fsr-3677	92	1	in	in	ADP
fsr-3677	92	2	order	order	NOUN
fsr-3677	92	3	to	to	PART
fsr-3677	92	4	qualify	qualify	VERB
fsr-3677	92	5	as	as	ADP
fsr-3677	92	6	a	a	DET
fsr-3677	92	7	useable	useable	ADJ
fsr-3677	92	8	response	response	NOUN
fsr-3677	92	9	,	,	PUNCT
fsr-3677	92	10	the	the	DET
fsr-3677	92	11	study	study	NOUN
fsr-3677	92	12	required	require	VERB
fsr-3677	92	13	that	that	PRON
fsr-3677	92	14	respon	respon	NOUN
fsr-3677	92	15	dents	dent	NOUN
fsr-3677	92	16	report	report	VERB
fsr-3677	92	17	the	the	DET
fsr-3677	92	18	annual	annual	ADJ
fsr-3677	92	19	percentage	percentage	NOUN
fsr-3677	92	20	cost	cost	NOUN
fsr-3677	92	21	of	of	ADP
fsr-3677	92	22	both	both	DET
fsr-3677	92	23	leasing	leasing	NOUN
fsr-3677	92	24	and	and	CCONJ
fsr-3677	92	25	borrowing	borrowing	NOUN
fsr-3677	92	26	,	,	PUNCT
fsr-3677	92	27	as	as	ADV
fsr-3677	92	28	well	well	ADV
fsr-3677	92	29	as	as	ADP
fsr-3677	92	30	all	all	DET
fsr-3677	92	31	dollar	dollar	NOUN
fsr-3677	92	32	-	-	PUNCT
fsr-3677	92	33	cost	cost	NOUN
fsr-3677	92	34	items	item	NOUN
fsr-3677	92	35	shown	show	VERB
fsr-3677	92	36	in	in	ADP
fsr-3677	92	37	equations	equation	NOUN
fsr-3677	92	38	(	(	PUNCT
fsr-3677	92	39	1	1	NUM
fsr-3677	92	40	)	)	PUNCT
fsr-3677	92	41	and	and	CCONJ
fsr-3677	92	42	(	(	PUNCT
fsr-3677	92	43	3	3	NUM
fsr-3677	92	44	)	)	PUNCT
fsr-3677	92	45	.	.	PUNCT
fsr-3677	93	1	while	while	SCONJ
fsr-3677	93	2	the	the	DET
fsr-3677	93	3	consumer	consumer	NOUN
fsr-3677	93	4	leasing	leasing	NOUN
fsr-3677	93	5	act	act	NOUN
fsr-3677	93	6	does	do	AUX
fsr-3677	93	7	not	not	PART
fsr-3677	93	8	require	require	VERB
fsr-3677	93	9	lessors	lessor	NOUN
fsr-3677	93	10	to	to	PART
fsr-3677	93	11	report	report	VERB
fsr-3677	93	12	the	the	DET
fsr-3677	93	13	annual	annual	ADJ
fsr-3677	93	14	percentage	percentage	NOUN
fsr-3677	93	15	cost	cost	NOUN
fsr-3677	93	16	of	of	ADP
fsr-3677	93	17	leasing	leasing	NOUN
fsr-3677	93	18	to	to	ADP
fsr-3677	93	19	consumers	consumer	NOUN
fsr-3677	93	20	,	,	PUNCT
fsr-3677	93	21	88	88	NUM
fsr-3677	93	22	percent	percent	NOUN
fsr-3677	93	23	of	of	ADP
fsr-3677	93	24	the	the	DET
fsr-3677	93	25	respondents	respondent	NOUN
fsr-3677	93	26	(	(	PUNCT
fsr-3677	93	27	99	99	NUM
fsr-3677	93	28	of	of	ADP
fsr-3677	93	29	113	113	NUM
fsr-3677	93	30	)	)	PUNCT
fsr-3677	93	31	provided	provide	VERB
fsr-3677	93	32	this	this	DET
fsr-3677	93	33	information	information	NOUN
fsr-3677	93	34	in	in	ADP
fsr-3677	93	35	response	response	NOUN
fsr-3677	93	36	to	to	ADP
fsr-3677	93	37	the	the	DET
fsr-3677	93	38	original	original	ADJ
fsr-3677	93	39	survey	survey	NOUN
fsr-3677	93	40	.	.	PUNCT
fsr-3677	94	1	116	116	NUM
fsr-3677	94	2	financial	financial	ADJ
fsr-3677	94	3	services	service	NOUN
fsr-3677	94	4	review	review	NOUN
fsr-3677	94	5	,	,	PUNCT
fsr-3677	94	6	l(2	l(2	PROPN
fsr-3677	94	7	)	)	PUNCT
fsr-3677	94	8	1991	1991	NUM
fsr-3677	94	9	2.2	2.2	NUM
fsr-3677	94	10	.	.	PUNCT
fsr-3677	95	1	statistical	statistical	ADJ
fsr-3677	95	2	tests	test	NOUN
fsr-3677	95	3	the	the	DET
fsr-3677	95	4	study	study	NOUN
fsr-3677	95	5	examined	examine	VERB
fsr-3677	95	6	the	the	DET
fsr-3677	95	7	accuracy	accuracy	NOUN
fsr-3677	95	8	of	of	ADP
fsr-3677	95	9	reported	report	VERB
fsr-3677	95	10	credit	credit	NOUN
fsr-3677	95	11	cost	cost	NOUN
fsr-3677	95	12	information	information	NOUN
fsr-3677	95	13	in	in	ADP
fsr-3677	95	14	a	a	DET
fsr-3677	95	15	variety	variety	NOUN
fsr-3677	95	16	of	of	ADP
fsr-3677	95	17	ways	way	NOUN
fsr-3677	95	18	.	.	PUNCT
fsr-3677	96	1	first	first	ADV
fsr-3677	96	2	,	,	PUNCT
fsr-3677	96	3	the	the	DET
fsr-3677	96	4	apr	apr	NOUN
fsr-3677	96	5	on	on	ADP
fsr-3677	96	6	installment	installment	NOUN
fsr-3677	96	7	borrowing	borrowing	NOUN
fsr-3677	96	8	transactions	transaction	NOUN
fsr-3677	96	9	and	and	CCONJ
fsr-3677	96	10	the	the	DET
fsr-3677	96	11	apl	apl	NOUN
fsr-3677	96	12	associated	associate	VERB
fsr-3677	96	13	with	with	ADP
fsr-3677	96	14	vehicle	vehicle	NOUN
fsr-3677	96	15	leases	lease	NOUN
fsr-3677	96	16	were	be	AUX
fsr-3677	96	17	calculated	calculate	VERB
fsr-3677	96	18	from	from	ADP
fsr-3677	96	19	the	the	DET
fsr-3677	96	20	reported	report	VERB
fsr-3677	96	21	credit	credit	NOUN
fsr-3677	96	22	cost	cost	NOUN
fsr-3677	96	23	data	datum	NOUN
fsr-3677	96	24	using	use	VERB
fsr-3677	96	25	the	the	DET
fsr-3677	96	26	methodology	methodology	NOUN
fsr-3677	96	27	described	describe	VERB
fsr-3677	96	28	above	above	ADV
fsr-3677	96	29	.	.	PUNCT
fsr-3677	97	1	in	in	ADP
fsr-3677	97	2	calculating	calculate	VERB
fsr-3677	97	3	lease	lease	NOUN
fsr-3677	97	4	cost	cost	NOUN
fsr-3677	97	5	data	datum	NOUN
fsr-3677	97	6	,	,	PUNCT
fsr-3677	97	7	the	the	DET
fsr-3677	97	8	values	value	NOUN
fsr-3677	97	9	of	of	ADP
fsr-3677	97	10	ztc	ztc	PROPN
fsr-3677	97	11	,	,	PUNCT
fsr-3677	97	12	dju	dju	PROPN
fsr-3677	97	13	=	=	NOUN
fsr-3677	97	14	1	1	NUM
fsr-3677	97	15	to	to	ADP
fsr-3677	97	16	n	n	CCONJ
fsr-3677	97	17	)	)	PUNCT
fsr-3677	97	18	,	,	PUNCT
fsr-3677	97	19	and	and	CCONJ
fsr-3677	97	20	t	t	X
fsr-3677	97	21	in	in	ADP
fsr-3677	97	22	equation	equation	NOUN
fsr-3677	97	23	(	(	PUNCT
fsr-3677	97	24	1	1	X
fsr-3677	97	25	)	)	PUNCT
fsr-3677	97	26	were	be	AUX
fsr-3677	97	27	set	set	VERB
fsr-3677	97	28	equal	equal	ADJ
fsr-3677	97	29	to	to	ADP
fsr-3677	97	30	zero	zero	NUM
fsr-3677	97	31	in	in	ADP
fsr-3677	97	32	conformity	conformity	NOUN
fsr-3677	97	33	with	with	ADP
fsr-3677	97	34	current	current	ADJ
fsr-3677	97	35	tax	tax	NOUN
fsr-3677	97	36	regulations	regulation	NOUN
fsr-3677	97	37	for	for	ADP
fsr-3677	97	38	individual	individual	ADJ
fsr-3677	97	39	taxpayers	taxpayer	NOUN
fsr-3677	97	40	.	.	PUNCT
fsr-3677	98	1	values	value	NOUN
fsr-3677	98	2	for	for	ADP
fsr-3677	98	3	f	f	PROPN
fsr-3677	98	4	,	,	PUNCT
fsr-3677	98	5	representing	represent	VERB
fsr-3677	98	6	the	the	DET
fsr-3677	98	7	expected	expect	VERB
fsr-3677	98	8	residual	residual	ADJ
fsr-3677	98	9	value	value	NOUN
fsr-3677	98	10	of	of	ADP
fsr-3677	98	11	leased	lease	VERB
fsr-3677	98	12	assets	asset	NOUN
fsr-3677	98	13	in	in	ADP
fsr-3677	98	14	period	period	NOUN
fsr-3677	98	15	iz	iz	INTJ
fsr-3677	98	16	,	,	PUNCT
fsr-3677	98	17	were	be	AUX
fsr-3677	98	18	approximated	approximate	VERB
fsr-3677	98	19	by	by	ADP
fsr-3677	98	20	the	the	DET
fsr-3677	98	21	purchase	purchase	NOUN
fsr-3677	98	22	option	option	NOUN
fsr-3677	98	23	prices	price	NOUN
fsr-3677	98	24	offered	offer	VERB
fsr-3677	98	25	to	to	ADP
fsr-3677	98	26	lessees	lessee	NOUN
fsr-3677	98	27	at	at	ADP
fsr-3677	98	28	the	the	DET
fsr-3677	98	29	conclusion	conclusion	NOUN
fsr-3677	98	30	of	of	ADP
fsr-3677	98	31	the	the	DET
fsr-3677	98	32	lease	lease	NOUN
fsr-3677	98	33	.	.	PUNCT
fsr-3677	99	1	in	in	ADP
fsr-3677	99	2	calculating	calculate	VERB
fsr-3677	99	3	the	the	DET
fsr-3677	99	4	annual	annual	ADJ
fsr-3677	99	5	percentage	percentage	NOUN
fsr-3677	99	6	cost	cost	NOUN
fsr-3677	99	7	of	of	ADP
fsr-3677	99	8	leasing	leasing	NOUN
fsr-3677	99	9	,	,	PUNCT
fsr-3677	99	10	equation	equation	NOUN
fsr-3677	99	11	(	(	PUNCT
fsr-3677	99	12	1	1	X
fsr-3677	99	13	)	)	PUNCT
fsr-3677	99	14	contains	contain	VERB
fsr-3677	99	15	an	an	DET
fsr-3677	99	16	implicit	implicit	ADJ
fsr-3677	99	17	assumption	assumption	NOUN
fsr-3677	99	18	that	that	SCONJ
fsr-3677	99	19	the	the	DET
fsr-3677	99	20	riskiness	riskiness	NOUN
fsr-3677	99	21	of	of	ADP
fsr-3677	99	22	the	the	DET
fsr-3677	99	23	expected	expect	VERB
fsr-3677	99	24	residual	residual	ADJ
fsr-3677	99	25	value	value	NOUN
fsr-3677	99	26	term	term	NOUN
fsr-3677	99	27	is	be	AUX
fsr-3677	99	28	equal	equal	ADJ
fsr-3677	99	29	to	to	ADP
fsr-3677	99	30	the	the	DET
fsr-3677	99	31	risk	risk	NOUN
fsr-3677	99	32	of	of	ADP
fsr-3677	99	33	contrac	contrac	ADJ
fsr-3677	99	34	tual	tual	ADJ
fsr-3677	99	35	lease	lease	NOUN
fsr-3677	99	36	payments	payment	NOUN
fsr-3677	99	37	.	.	PUNCT
fsr-3677	100	1	while	while	SCONJ
fsr-3677	100	2	this	this	PRON
fsr-3677	100	3	clearly	clearly	ADV
fsr-3677	100	4	oversimplifies	oversimplify	VERB
fsr-3677	100	5	the	the	DET
fsr-3677	100	6	lease	lease	NOUN
fsr-3677	100	7	valuation	valuation	NOUN
fsr-3677	100	8	problem	problem	NOUN
fsr-3677	100	9	,	,	PUNCT
fsr-3677	100	10	the	the	DET
fsr-3677	100	11	random	random	ADJ
fsr-3677	100	12	selection	selection	NOUN
fsr-3677	100	13	of	of	ADP
fsr-3677	100	14	different	different	ADJ
fsr-3677	100	15	vehicle	vehicle	NOUN
fsr-3677	100	16	manufacturers	manufacturer	NOUN
fsr-3677	100	17	and	and	CCONJ
fsr-3677	100	18	various	various	ADJ
fsr-3677	100	19	leased	lease	VERB
fsr-3677	100	20	assets	asset	NOUN
fsr-3677	100	21	in	in	ADP
fsr-3677	100	22	the	the	DET
fsr-3677	100	23	sample	sample	NOUN
fsr-3677	100	24	suggests	suggest	VERB
fsr-3677	100	25	that	that	SCONJ
fsr-3677	100	26	residual	residual	ADJ
fsr-3677	100	27	value	value	NOUN
fsr-3677	100	28	estimation	estimation	NOUN
fsr-3677	100	29	errors	error	NOUN
fsr-3677	100	30	will	will	AUX
fsr-3677	100	31	contain	contain	VERB
fsr-3677	100	32	no	no	DET
fsr-3677	100	33	systematic	systematic	ADJ
fsr-3677	100	34	bias	bias	NOUN
fsr-3677	100	35	.	.	PUNCT
fsr-3677	101	1	effective	effective	ADJ
fsr-3677	101	2	annual	annual	ADJ
fsr-3677	101	3	credit	credit	NOUN
fsr-3677	101	4	costs	cost	NOUN
fsr-3677	101	5	for	for	ADP
fsr-3677	101	6	both	both	PRON
fsr-3677	101	7	borrowing	borrow	VERB
fsr-3677	101	8	and	and	CCONJ
fsr-3677	101	9	leasing	leasing	NOUN
fsr-3677	101	10	transactions	transaction	NOUN
fsr-3677	101	11	were	be	AUX
fsr-3677	101	12	determined	determine	VERB
fsr-3677	101	13	using	use	VERB
fsr-3677	101	14	the	the	DET
fsr-3677	101	15	exponential	exponential	ADJ
fsr-3677	101	16	transformation	transformation	NOUN
fsr-3677	101	17	shown	show	VERB
fsr-3677	101	18	in	in	ADP
fsr-3677	101	19	equation	equation	NOUN
fsr-3677	101	20	(	(	PUNCT
fsr-3677	101	21	2	2	NUM
fsr-3677	101	22	)	)	PUNCT
fsr-3677	101	23	.	.	PUNCT
fsr-3677	102	1	next	next	ADV
fsr-3677	102	2	,	,	PUNCT
fsr-3677	102	3	calculated	calculate	VERB
fsr-3677	102	4	annual	annual	ADJ
fsr-3677	102	5	credit	credit	NOUN
fsr-3677	102	6	costs	cost	NOUN
fsr-3677	102	7	were	be	AUX
fsr-3677	102	8	compared	compare	VERB
fsr-3677	102	9	with	with	ADP
fsr-3677	102	10	reported	report	VERB
fsr-3677	102	11	credit	credit	NOUN
fsr-3677	102	12	costs	cost	NOUN
fsr-3677	102	13	to	to	PART
fsr-3677	102	14	identify	identify	VERB
fsr-3677	102	15	the	the	DET
fsr-3677	102	16	direction	direction	NOUN
fsr-3677	102	17	and	and	CCONJ
fsr-3677	102	18	magnitude	magnitude	NOUN
fsr-3677	102	19	of	of	ADP
fsr-3677	102	20	individual	individual	ADJ
fsr-3677	102	21	credit	credit	NOUN
fsr-3677	102	22	cost	cost	NOUN
fsr-3677	102	23	reporting	reporting	NOUN
fsr-3677	102	24	errors	error	NOUN
fsr-3677	102	25	.	.	PUNCT
fsr-3677	103	1	finally	finally	ADV
fsr-3677	103	2	,	,	PUNCT
fsr-3677	103	3	these	these	DET
fsr-3677	103	4	reporting	reporting	NOUN
fsr-3677	103	5	errors	error	NOUN
fsr-3677	103	6	were	be	AUX
fsr-3677	103	7	evaluated	evaluate	VERB
fsr-3677	103	8	using	use	VERB
fsr-3677	103	9	various	various	ADJ
fsr-3677	103	10	statistical	statistical	ADJ
fsr-3677	103	11	significance	significance	NOUN
fsr-3677	103	12	tests	test	NOUN
fsr-3677	103	13	,	,	PUNCT
fsr-3677	103	14	including	include	VERB
fsr-3677	103	15	one	one	NUM
fsr-3677	103	16	-	-	PUNCT
fsr-3677	103	17	way	way	NOUN
fsr-3677	103	18	analysis	analysis	NOUN
fsr-3677	103	19	of	of	ADP
fsr-3677	103	20	variance	variance	NOUN
fsr-3677	103	21	(	(	PUNCT
fsr-3677	103	22	anova	anova	PROPN
fsr-3677	103	23	)	)	PUNCT
fsr-3677	103	24	procedures	procedure	NOUN
fsr-3677	103	25	.	.	PUNCT
fsr-3677	104	1	given	give	VERB
fsr-3677	104	2	the	the	DET
fsr-3677	104	3	unbalanced	unbalanced	ADJ
fsr-3677	104	4	anova	anova	PROPN
fsr-3677	104	5	designs	design	NOUN
fsr-3677	104	6	present	present	ADJ
fsr-3677	104	7	in	in	ADP
fsr-3677	104	8	the	the	DET
fsr-3677	104	9	study	study	NOUN
fsr-3677	104	10	,	,	PUNCT
fsr-3677	104	11	heterogeneity	heterogeneity	NOUN
fsr-3677	104	12	of	of	ADP
fsr-3677	104	13	variance	variance	NOUN
fsr-3677	104	14	can	can	AUX
fsr-3677	104	15	severely	severely	ADV
fsr-3677	104	16	bias	bias	VERB
fsr-3677	104	17	the	the	DET
fsr-3677	104	18	reported	report	VERB
fsr-3677	104	19	statistical	statistical	ADJ
fsr-3677	104	20	results	result	NOUN
fsr-3677	104	21	.	.	PUNCT
fsr-3677	105	1	bartlett	bartlett	PROPN
fsr-3677	105	2	’s	’s	PART
fsr-3677	105	3	test	test	NOUN
fsr-3677	105	4	(	(	PUNCT
fsr-3677	105	5	neter	neter	PROPN
fsr-3677	105	6	,	,	PUNCT
fsr-3677	105	7	wasserman	wasserman	NOUN
fsr-3677	105	8	,	,	PUNCT
fsr-3677	105	9	and	and	CCONJ
fsr-3677	105	10	kutner	kutner	PROPN
fsr-3677	105	11	,	,	PUNCT
fsr-3677	105	12	1985	1985	NUM
fsr-3677	105	13	)	)	PUNCT
fsr-3677	105	14	for	for	ADP
fsr-3677	105	15	the	the	DET
fsr-3677	105	16	equality	equality	NOUN
fsr-3677	105	17	of	of	ADP
fsr-3677	105	18	group	group	NOUN
fsr-3677	105	19	variances	variance	NOUN
fsr-3677	105	20	provides	provide	VERB
fsr-3677	105	21	a	a	DET
fsr-3677	105	22	means	means	NOUN
fsr-3677	105	23	of	of	ADP
fsr-3677	105	24	testing	test	VERB
fsr-3677	105	25	this	this	DET
fsr-3677	105	26	condition	condition	NOUN
fsr-3677	105	27	.	.	PUNCT
fsr-3677	106	1	test	test	NOUN
fsr-3677	106	2	results	result	NOUN
fsr-3677	106	3	from	from	ADP
fsr-3677	106	4	this	this	DET
fsr-3677	106	5	procedure	procedure	NOUN
fsr-3677	106	6	are	be	AUX
fsr-3677	106	7	shown	show	VERB
fsr-3677	106	8	in	in	ADP
fsr-3677	106	9	table	table	NOUN
fsr-3677	106	10	2	2	NUM
fsr-3677	106	11	.	.	PUNCT
fsr-3677	107	1	in	in	ADP
fsr-3677	107	2	table	table	NOUN
fsr-3677	107	3	2	2	NUM
fsr-3677	107	4	.	.	X
fsr-3677	107	5	homogeneity	homogeneity	NOUN
fsr-3677	107	6	of	of	ADP
fsr-3677	107	7	variance	variance	NOUN
fsr-3677	107	8	hypothesis	hypothesis	NOUN
fsr-3677	107	9	testing	testing	NOUN
fsr-3677	107	10	.	.	PUNCT
fsr-3677	108	1	bartlett	bartlett	PROPN
fsr-3677	108	2	’s	’s	PART
fsr-3677	108	3	test	test	NOUN
fsr-3677	108	4	results	result	VERB
fsr-3677	108	5	dependent	dependent	ADJ
fsr-3677	108	6	variable	variable	ADJ
fsr-3677	108	7	calc	calc	NOUN
fsr-3677	108	8	.	.	PUNCT
fsr-3677	109	1	loan	loan	NOUN
fsr-3677	109	2	cost	cost	NOUN
fsr-3677	109	3	calc	calc	NOUN
fsr-3677	109	4	.	.	PUNCT
fsr-3677	110	1	lease	lease	NOUN
fsr-3677	110	2	cost	cost	NOUN
fsr-3677	110	3	calc	calc	NOUN
fsr-3677	110	4	.	.	PUNCT
fsr-3677	111	1	loan	loan	NOUN
fsr-3677	111	2	cost	cost	NOUN
fsr-3677	111	3	calc	calc	NOUN
fsr-3677	111	4	.	.	PUNCT
fsr-3677	112	1	lease	lease	NOUN
fsr-3677	112	2	cost	cost	NOUN
fsr-3677	112	3	loan	loan	NOUN
fsr-3677	112	4	error	error	NOUN
fsr-3677	112	5	lease	lease	NOUN
fsr-3677	112	6	error	error	NOUN
fsr-3677	112	7	loan	loan	NOUN
fsr-3677	112	8	error	error	NOUN
fsr-3677	112	9	lease	lease	NOUN
fsr-3677	112	10	error	error	NOUN
fsr-3677	112	11	lease	lease	NOUN
fsr-3677	112	12	risk	risk	NOUN
fsr-3677	112	13	premia	premia	PROPN
fsr-3677	112	14	lease	lease	NOUN
fsr-3677	112	15	risk	risk	NOUN
fsr-3677	112	16	premia	premia	PROPN
fsr-3677	112	17	treatment	treatment	NOUN
fsr-3677	112	18	market	market	NOUN
fsr-3677	112	19	area	area	NOUN
fsr-3677	112	20	market	market	NOUN
fsr-3677	112	21	area	area	NOUN
fsr-3677	112	22	creditor	creditor	NOUN
fsr-3677	112	23	type	type	NOUN
fsr-3677	112	24	creditor	creditor	NOUN
fsr-3677	112	25	type	type	NOUN
fsr-3677	112	26	market	market	NOUN
fsr-3677	112	27	area	area	NOUN
fsr-3677	112	28	market	market	NOUN
fsr-3677	112	29	area	area	NOUN
fsr-3677	112	30	creditor	creditor	NOUN
fsr-3677	112	31	type	type	NOUN
fsr-3677	112	32	creditor	creditor	NOUN
fsr-3677	112	33	type	type	NOUN
fsr-3677	112	34	market	market	NOUN
fsr-3677	112	35	area	area	NOUN
fsr-3677	112	36	creditor	creditor	NOUN
fsr-3677	112	37	type	type	NOUN
fsr-3677	112	38	anoh	anoh	PROPN
fsr-3677	112	39	table	table	NOUN
fsr-3677	112	40	4	4	NUM
fsr-3677	112	41	-	-	PUNCT
fsr-3677	112	42	i	i	NOUN
fsr-3677	112	43	-	-	PUNCT
fsr-3677	112	44	a	a	DET
fsr-3677	112	45	4	4	NUM
fsr-3677	112	46	-	-	PUNCT
fsr-3677	112	47	i	i	NOUN
fsr-3677	112	48	-	-	PUNCT
fsr-3677	112	49	b	b	NOUN
fsr-3677	112	50	4	4	NUM
fsr-3677	112	51	-	-	SYM
fsr-3677	112	52	11	11	NUM
fsr-3677	112	53	-	-	PUNCT
fsr-3677	112	54	a	a	DET
fsr-3677	112	55	4	4	NUM
fsr-3677	112	56	-	-	SYM
fsr-3677	112	57	11	11	NUM
fsr-3677	112	58	-	-	PUNCT
fsr-3677	112	59	b	b	NOUN
fsr-3677	112	60	s	s	PROPN
fsr-3677	112	61	-	-	PUNCT
fsr-3677	112	62	ii	ii	NOUN
fsr-3677	112	63	-	-	PUNCT
fsr-3677	112	64	a	a	DET
fsr-3677	112	65	5	5	NUM
fsr-3677	112	66	-	-	SYM
fsr-3677	112	67	11	11	NUM
fsr-3677	112	68	-	-	PUNCT
fsr-3677	112	69	a	a	PRON
fsr-3677	112	70	5	5	NUM
fsr-3677	112	71	-	-	SYM
fsr-3677	112	72	11	11	NUM
fsr-3677	112	73	-	-	PUNCT
fsr-3677	112	74	b	b	NOUN
fsr-3677	112	75	5	5	NUM
fsr-3677	112	76	-	-	SYM
fsr-3677	112	77	11	11	NUM
fsr-3677	112	78	-	-	PUNCT
fsr-3677	112	79	b	b	NOUN
fsr-3677	112	80	6	6	NUM
fsr-3677	112	81	-	-	SYM
fsr-3677	112	82	11	11	NUM
fsr-3677	112	83	-	-	PUNCT
fsr-3677	112	84	a	a	DET
fsr-3677	112	85	6	6	NUM
fsr-3677	112	86	-	-	SYM
fsr-3677	112	87	11	11	NUM
fsr-3677	112	88	-	-	PUNCT
fsr-3677	112	89	b	b	NOUN
fsr-3677	112	90	chi	chi	ADJ
fsr-3677	112	91	-	-	PUNCT
fsr-3677	112	92	square	square	ADJ
fsr-3677	112	93	values	value	NOUN
fsr-3677	112	94	df	df	NOUN
fsr-3677	112	95	calculated	calculate	VERB
fsr-3677	112	96	critical	critical	ADJ
fsr-3677	112	97	4	4	NUM
fsr-3677	112	98	16.7	16.7	NUM
fsr-3677	112	99	*	*	SYM
fsr-3677	112	100	*	*	PROPN
fsr-3677	112	101	13.3	13.3	NUM
fsr-3677	112	102	4	4	NUM
fsr-3677	112	103	18.9	18.9	NUM
fsr-3677	112	104	*	*	PUNCT
fsr-3677	112	105	*	*	PROPN
fsr-3677	112	106	13.3	13.3	NUM
fsr-3677	112	107	2	2	NUM
fsr-3677	112	108	10.4	10.4	NUM
fsr-3677	112	109	*	*	PUNCT
fsr-3677	112	110	*	*	NOUN
fsr-3677	112	111	9.2	9.2	NUM
fsr-3677	112	112	1	1	NUM
fsr-3677	112	113	0.6	0.6	NUM
fsr-3677	112	114	6.6	6.6	NUM
fsr-3677	112	115	4	4	NUM
fsr-3677	112	116	49.4	49.4	NUM
fsr-3677	112	117	*	*	PUNCT
fsr-3677	112	118	*	*	PUNCT
fsr-3677	112	119	13.3	13.3	NUM
fsr-3677	112	120	3	3	NUM
fsr-3677	112	121	4.0	4.0	NUM
fsr-3677	112	122	11.3	11.3	NUM
fsr-3677	112	123	2	2	NUM
fsr-3677	112	124	36.2	36.2	NUM
fsr-3677	112	125	*	*	PUNCT
fsr-3677	112	126	*	*	PUNCT
fsr-3677	112	127	9.2	9.2	NUM
fsr-3677	112	128	1	1	NUM
fsr-3677	112	129	10.5	10.5	NUM
fsr-3677	112	130	*	*	SYM
fsr-3677	112	131	*	*	NOUN
fsr-3677	112	132	6.6	6.6	NUM
fsr-3677	112	133	4	4	NUM
fsr-3677	112	134	2.3	2.3	NUM
fsr-3677	112	135	13.3	13.3	NUM
fsr-3677	112	136	1	1	NUM
fsr-3677	112	137	0.9	0.9	NUM
fsr-3677	112	138	6.6	6.6	NUM
fsr-3677	112	139	noret	noret	NOUN
fsr-3677	112	140	*	*	NOUN
fsr-3677	112	141	*	*	PUNCT
fsr-3677	112	142	indicates	indicate	VERB
fsr-3677	112	143	significance	significance	NOUN
fsr-3677	112	144	at	at	ADP
fsr-3677	112	145	least	least	ADJ
fsr-3677	112	146	at	at	ADP
fsr-3677	112	147	the	the	DET
fsr-3677	112	148	1	1	NUM
fsr-3677	112	149	%	%	NOUN
fsr-3677	112	150	level	level	NOUN
fsr-3677	112	151	.	.	PUNCT
fsr-3677	113	1	effective	effective	ADJ
fsr-3677	113	2	credit	credit	NOUN
fsr-3677	113	3	costs	cost	NOUN
fsr-3677	113	4	in	in	ADP
fsr-3677	113	5	retail	retail	ADJ
fsr-3677	113	6	financial	financial	ADJ
fsr-3677	113	7	markets	market	NOUN
fsr-3677	113	8	:	:	PUNCT
fsr-3677	113	9	leasing	lease	VERB
fsr-3677	113	10	versus	versus	ADP
fsr-3677	113	11	borrowing	borrow	VERB
fsr-3677	113	12	117	117	NUM
fsr-3677	113	13	cases	case	NOUN
fsr-3677	113	14	where	where	SCONJ
fsr-3677	113	15	the	the	DET
fsr-3677	113	16	homogeneity	homogeneity	NOUN
fsr-3677	113	17	of	of	ADP
fsr-3677	113	18	variance	variance	NOUN
fsr-3677	113	19	condition	condition	NOUN
fsr-3677	113	20	is	be	AUX
fsr-3677	113	21	violated	violate	VERB
fsr-3677	113	22	,	,	PUNCT
fsr-3677	113	23	welch	welch	PROPN
fsr-3677	113	24	’s	’s	PART
fsr-3677	113	25	(	(	PUNCT
fsr-3677	113	26	195	195	NUM
fsr-3677	113	27	1	1	NUM
fsr-3677	113	28	)	)	PUNCT
fsr-3677	113	29	f	f	X
fsr-3677	113	30	”	"	PUNCT
fsr-3677	113	31	statistic	statistic	NOUN
fsr-3677	113	32	replaces	replace	VERB
fsr-3677	113	33	the	the	DET
fsr-3677	113	34	conventional	conventional	ADJ
fsr-3677	113	35	f	f	PROPN
fsr-3677	113	36	statistic	statistic	NOUN
fsr-3677	113	37	in	in	ADP
fsr-3677	113	38	the	the	DET
fsr-3677	113	39	reported	report	VERB
fsr-3677	113	40	statistical	statistical	ADJ
fsr-3677	113	41	results	result	NOUN
fsr-3677	113	42	.	.	PUNCT
fsr-3677	114	1	keselman	keselman	PROPN
fsr-3677	114	2	,	,	PUNCT
fsr-3677	114	3	games	game	NOUN
fsr-3677	114	4	,	,	PUNCT
fsr-3677	114	5	and	and	CCONJ
fsr-3677	114	6	rogan	rogan	PROPN
fsr-3677	114	7	(	(	PUNCT
fsr-3677	114	8	1979	1979	NUM
fsr-3677	114	9	)	)	PUNCT
fsr-3677	114	10	demonstrate	demonstrate	VERB
fsr-3677	114	11	that	that	SCONJ
fsr-3677	114	12	welch	welch	PROPN
fsr-3677	114	13	’s	’s	PART
fsr-3677	114	14	procedure	procedure	NOUN
fsr-3677	114	15	provides	provide	VERB
fsr-3677	114	16	adequate	adequate	ADJ
fsr-3677	114	17	control	control	NOUN
fsr-3677	114	18	of	of	ADP
fsr-3677	114	19	type	type	NOUN
fsr-3677	114	20	i	i	PRON
fsr-3677	114	21	errors	error	VERB
fsr-3677	114	22	in	in	ADP
fsr-3677	114	23	cases	case	NOUN
fsr-3677	114	24	where	where	SCONJ
fsr-3677	114	25	unbalanced	unbalanced	ADJ
fsr-3677	114	26	designs	design	NOUN
fsr-3677	114	27	exhibit	exhibit	VERB
fsr-3677	114	28	unequal	unequal	ADJ
fsr-3677	114	29	variance	variance	NOUN
fsr-3677	114	30	structures	structure	NOUN
fsr-3677	114	31	.	.	PUNCT
fsr-3677	115	1	3	3	X
fsr-3677	115	2	.	.	NOUN
fsr-3677	115	3	results	result	NOUN
fsr-3677	115	4	table	table	NOUN
fsr-3677	115	5	3	3	NUM
fsr-3677	115	6	provides	provide	VERB
fsr-3677	115	7	a	a	DET
fsr-3677	115	8	summary	summary	NOUN
fsr-3677	115	9	of	of	ADP
fsr-3677	115	10	the	the	DET
fsr-3677	115	11	reported	report	VERB
fsr-3677	115	12	credit	credit	NOUN
fsr-3677	115	13	costs	cost	NOUN
fsr-3677	115	14	furnished	furnish	VERB
fsr-3677	115	15	by	by	ADP
fsr-3677	115	16	respon	respon	NOUN
fsr-3677	115	17	dents	dent	NOUN
fsr-3677	115	18	,	,	PUNCT
fsr-3677	115	19	and	and	CCONJ
fsr-3677	115	20	the	the	DET
fsr-3677	115	21	calculated	calculate	VERB
fsr-3677	115	22	credit	credit	NOUN
fsr-3677	115	23	costs	cost	NOUN
fsr-3677	115	24	and	and	CCONJ
fsr-3677	115	25	lease	lease	NOUN
fsr-3677	115	26	hurdle	hurdle	NOUN
fsr-3677	115	27	rates	rate	NOUN
fsr-3677	115	28	derived	derive	VERB
fsr-3677	115	29	from	from	ADP
fsr-3677	115	30	these	these	DET
fsr-3677	115	31	reported	report	VERB
fsr-3677	115	32	data	datum	NOUN
fsr-3677	115	33	.	.	PUNCT
fsr-3677	116	1	in	in	ADP
fsr-3677	116	2	general	general	ADJ
fsr-3677	116	3	,	,	PUNCT
fsr-3677	116	4	reported	report	VERB
fsr-3677	116	5	loan	loan	NOUN
fsr-3677	116	6	costs	cost	NOUN
fsr-3677	116	7	exceed	exceed	VERB
fsr-3677	116	8	reported	report	VERB
fsr-3677	116	9	lease	lease	NOUN
fsr-3677	116	10	costs	cost	NOUN
fsr-3677	116	11	,	,	PUNCT
fsr-3677	116	12	and	and	CCONJ
fsr-3677	116	13	the	the	DET
fsr-3677	116	14	variance	variance	NOUN
fsr-3677	116	15	within	within	ADP
fsr-3677	116	16	reported	report	VERB
fsr-3677	116	17	loan	loan	NOUN
fsr-3677	116	18	costs	cost	NOUN
fsr-3677	116	19	exceeds	exceed	VERB
fsr-3677	116	20	the	the	DET
fsr-3677	116	21	variance	variance	NOUN
fsr-3677	116	22	in	in	ADP
fsr-3677	116	23	reported	report	VERB
fsr-3677	116	24	lease	lease	NOUN
fsr-3677	116	25	costs	cost	NOUN
fsr-3677	116	26	.	.	PUNCT
fsr-3677	117	1	in	in	ADP
fsr-3677	117	2	contrast	contrast	NOUN
fsr-3677	117	3	,	,	PUNCT
fsr-3677	117	4	calculated	calculate	VERB
fsr-3677	117	5	lease	lease	NOUN
fsr-3677	117	6	costs	cost	NOUN
fsr-3677	117	7	frequently	frequently	ADV
fsr-3677	117	8	exceed	exceed	VERB
fsr-3677	117	9	calculated	calculated	ADJ
fsr-3677	117	10	loan	loan	NOUN
fsr-3677	117	11	costs	cost	NOUN
fsr-3677	117	12	,	,	PUNCT
fsr-3677	117	13	while	while	SCONJ
fsr-3677	117	14	the	the	DET
fsr-3677	117	15	variance	variance	NOUN
fsr-3677	117	16	within	within	ADP
fsr-3677	117	17	calculated	calculate	VERB
fsr-3677	117	18	credit	credit	NOUN
fsr-3677	117	19	costs	cost	NOUN
fsr-3677	117	20	is	be	AUX
fsr-3677	117	21	greater	great	ADJ
fsr-3677	117	22	for	for	ADP
fsr-3677	117	23	lease	lease	NOUN
fsr-3677	117	24	transactions	transaction	NOUN
fsr-3677	117	25	.	.	PUNCT
fsr-3677	118	1	these	these	DET
fsr-3677	118	2	data	datum	NOUN
fsr-3677	118	3	suggest	suggest	VERB
fsr-3677	118	4	that	that	SCONJ
fsr-3677	118	5	larger	large	ADJ
fsr-3677	118	6	credit	credit	NOUN
fsr-3677	118	7	cost	cost	NOUN
fsr-3677	118	8	reporting	reporting	NOUN
fsr-3677	118	9	errors	error	NOUN
fsr-3677	118	10	characterize	characterize	VERB
fsr-3677	118	11	vehicle	vehicle	NOUN
fsr-3677	118	12	lease	lease	NOUN
fsr-3677	118	13	agree	agree	VERB
fsr-3677	118	14	ments	ment	NOUN
fsr-3677	118	15	.	.	PUNCT
fsr-3677	119	1	variance	variance	NOUN
fsr-3677	119	2	in	in	ADP
fsr-3677	119	3	the	the	DET
fsr-3677	119	4	derived	derive	VERB
fsr-3677	119	5	lease	lease	NOUN
fsr-3677	119	6	hurdle	hurdle	NOUN
fsr-3677	119	7	rates	rate	NOUN
fsr-3677	119	8	exceeds	exceed	VERB
fsr-3677	119	9	variance	variance	NOUN
fsr-3677	119	10	in	in	ADP
fsr-3677	119	11	both	both	PRON
fsr-3677	119	12	reported	report	VERB
fsr-3677	119	13	and	and	CCONJ
fsr-3677	119	14	calculated	calculate	VERB
fsr-3677	119	15	credit	credit	NOUN
fsr-3677	119	16	costs	cost	NOUN
fsr-3677	119	17	,	,	PUNCT
fsr-3677	119	18	indicating	indicate	VERB
fsr-3677	119	19	that	that	SCONJ
fsr-3677	119	20	in	in	ADP
fsr-3677	119	21	the	the	DET
fsr-3677	119	22	specific	specific	ADJ
fsr-3677	119	23	lease	lease	NOUN
fsr-3677	119	24	and	and	CCONJ
fsr-3677	119	25	borrow	borrow	VERB
fsr-3677	119	26	alterna	alterna	PROPN
fsr-3677	119	27	tives	tive	NOUN
fsr-3677	119	28	provided	provide	VERB
fsr-3677	119	29	by	by	ADP
fsr-3677	119	30	respondents	respondent	NOUN
fsr-3677	119	31	,	,	PUNCT
fsr-3677	119	32	it	it	PRON
fsr-3677	119	33	is	be	AUX
fsr-3677	119	34	impossible	impossible	ADJ
fsr-3677	119	35	to	to	PART
fsr-3677	119	36	declare	declare	VERB
fsr-3677	119	37	either	either	CCONJ
fsr-3677	119	38	financing	financing	NOUN
fsr-3677	119	39	option	option	NOUN
fsr-3677	119	40	as	as	ADP
fsr-3677	119	41	unilaterally	unilaterally	ADV
fsr-3677	119	42	optimal	optimal	ADJ
fsr-3677	119	43	.	.	PUNCT
fsr-3677	120	1	in	in	ADP
fsr-3677	120	2	some	some	DET
fsr-3677	120	3	cases	case	NOUN
fsr-3677	120	4	,	,	PUNCT
fsr-3677	120	5	the	the	DET
fsr-3677	120	6	lease	lease	NOUN
fsr-3677	120	7	hurdle	hurdle	NOUN
fsr-3677	120	8	rate	rate	NOUN
fsr-3677	120	9	is	be	AUX
fsr-3677	120	10	actually	actually	ADV
fsr-3677	120	11	negative	negative	ADJ
fsr-3677	120	12	,	,	PUNCT
fsr-3677	120	13	which	which	PRON
fsr-3677	120	14	table	table	VERB
fsr-3677	120	15	3	3	NUM
fsr-3677	120	16	.	.	PUNCT
fsr-3677	120	17	profiling	profile	VERB
fsr-3677	120	18	consumer	consumer	NOUN
fsr-3677	120	19	credit	credit	NOUN
fsr-3677	120	20	costs	cost	NOUN
fsr-3677	120	21	mean	mean	VERB
fsr-3677	120	22	standard	standard	ADJ
fsr-3677	120	23	deviation	deviation	NOUN
fsr-3677	120	24	minimum	minimum	NOUN
fsr-3677	120	25	value	value	NOUN
fsr-3677	120	26	maximum	maximum	PROPN
fsr-3677	120	27	value	value	NOUN
fsr-3677	120	28	i.	i.	NOUN
fsr-3677	120	29	composite	composite	PROPN
fsr-3677	120	30	sample	sample	NOUN
fsr-3677	120	31	reported	report	VERB
fsr-3677	120	32	loan	loan	NOUN
fsr-3677	120	33	cost	cost	NOUN
fsr-3677	120	34	calculated	calculate	VERB
fsr-3677	120	35	loan	loan	NOUN
fsr-3677	120	36	cost	cost	NOUN
fsr-3677	120	37	reported	report	VERB
fsr-3677	120	38	lease	lease	NOUN
fsr-3677	120	39	cost	cost	NOUN
fsr-3677	120	40	calculated	calculate	VERB
fsr-3677	120	41	lease	lease	NOUN
fsr-3677	120	42	cost	cost	NOUN
fsr-3677	120	43	lease	lease	NOUN
fsr-3677	120	44	hurdle	hurdle	NOUN
fsr-3677	120	45	rate	rate	NOUN
fsr-3677	120	46	11.02	11.02	NUM
fsr-3677	120	47	%	%	NOUN
fsr-3677	120	48	1.76	1.76	NUM
fsr-3677	120	49	%	%	NOUN
fsr-3677	120	50	6.90	6.90	NUM
fsr-3677	120	51	%	%	NOUN
fsr-3677	120	52	12.95	12.95	NUM
fsr-3677	120	53	%	%	NOUN
fsr-3677	120	54	12.47	12.47	NUM
fsr-3677	120	55	2.26	2.26	NUM
fsr-3677	120	56	7.18	7.18	NUM
fsr-3677	120	57	18.35	18.35	NUM
fsr-3677	120	58	10.56	10.56	NUM
fsr-3677	120	59	0.95	0.95	NUM
fsr-3677	120	60	8.75	8.75	NUM
fsr-3677	120	61	12.00	12.00	NUM
fsr-3677	120	62	12.65	12.65	NUM
fsr-3677	120	63	2.97	2.97	NUM
fsr-3677	120	64	0.31	0.31	NUM
fsr-3677	120	65	18.29	18.29	NUM
fsr-3677	120	66	9.02	9.02	NUM
fsr-3677	120	67	7.90	7.90	NUM
fsr-3677	120	68	-23.45	-23.45	PROPN
fsr-3677	120	69	105.86	105.86	NUM
fsr-3677	120	70	ii	ii	NOUN
fsr-3677	120	71	.	.	PUNCT
fsr-3677	121	1	financing	financing	NOUN
fsr-3677	121	2	costs	cost	NOUN
fsr-3677	121	3	by	by	ADP
fsr-3677	121	4	market	market	NOUN
fsr-3677	121	5	area	area	NOUN
fsr-3677	121	6	philadelphia	philadelphia	PROPN
fsr-3677	121	7	reported	report	VERB
fsr-3677	121	8	loan	loan	NOUN
fsr-3677	121	9	cost	cost	NOUN
fsr-3677	121	10	10.99	10.99	NUM
fsr-3677	121	11	%	%	NOUN
fsr-3677	121	12	calculated	calculate	VERB
fsr-3677	121	13	loan	loan	NOUN
fsr-3677	121	14	cost	cost	NOUN
fsr-3677	121	15	12.70	12.70	NUM
fsr-3677	121	16	reported	report	VERB
fsr-3677	121	17	lease	lease	NOUN
fsr-3677	121	18	cost	cost	VERB
fsr-3677	121	19	10.39	10.39	NUM
fsr-3677	121	20	calculated	calculate	VERB
fsr-3677	121	21	lease	lease	NOUN
fsr-3677	121	22	cost	cost	VERB
fsr-3677	121	23	12.35	12.35	NUM
fsr-3677	121	24	lease	lease	NOUN
fsr-3677	121	25	hurdle	hurdle	NOUN
fsr-3677	121	26	rate	rate	NOUN
fsr-3677	121	27	7.52	7.52	NUM
fsr-3677	121	28	miami	miami	PROPN
fsr-3677	121	29	reported	report	VERB
fsr-3677	121	30	loan	loan	NOUN
fsr-3677	121	31	cost	cost	VERB
fsr-3677	121	32	11.40	11.40	NUM
fsr-3677	121	33	%	%	NOUN
fsr-3677	121	34	calculated	calculate	VERB
fsr-3677	121	35	loan	loan	NOUN
fsr-3677	121	36	cost	cost	NOUN
fsr-3677	121	37	13.46	13.46	NUM
fsr-3677	121	38	reported	report	VERB
fsr-3677	121	39	lease	lease	NOUN
fsr-3677	121	40	cost	cost	NOUN
fsr-3677	121	41	nc	nc	PROPN
fsr-3677	121	42	calculated	calculate	VERB
fsr-3677	121	43	lease	lease	NOUN
fsr-3677	121	44	cost	cost	NOUN
fsr-3677	121	45	nc	nc	PROPN
fsr-3677	121	46	lease	lease	PROPN
fsr-3677	121	47	hurdle	hurdle	PROPN
fsr-3677	121	48	rate	rate	NOUN
fsr-3677	121	49	nc	nc	PROPN
fsr-3677	121	50	1.66	1.66	NUM
fsr-3677	121	51	%	%	NOUN
fsr-3677	121	52	6.90	6.90	NUM
fsr-3677	121	53	%	%	NOUN
fsr-3677	121	54	12.95	12.95	NUM
fsr-3677	121	55	%	%	NOUN
fsr-3677	121	56	2.57	2.57	NUM
fsr-3677	121	57	7.18	7.18	NUM
fsr-3677	121	58	17.58	17.58	NUM
fsr-3677	121	59	0.76	0.76	NUM
fsr-3677	121	60	9.00	9.00	NUM
fsr-3677	121	61	11.50	11.50	NUM
fsr-3677	121	62	3.19	3.19	NUM
fsr-3677	121	63	0.31	0.31	NUM
fsr-3677	121	64	16.58	16.58	NUM
fsr-3677	121	65	8.18	8.18	NUM
fsr-3677	121	66	-23.45	-23.45	PUNCT
fsr-3677	121	67	20.62	20.62	NUM
fsr-3677	121	68	1.81	1.81	NUM
fsr-3677	121	69	7.90	7.90	NUM
fsr-3677	121	70	%	%	NOUN
fsr-3677	121	71	12.50	12.50	NUM
fsr-3677	121	72	%	%	NOUN
fsr-3677	121	73	0.71	0.71	NUM
fsr-3677	121	74	12.40	12.40	NUM
fsr-3677	121	75	14.49	14.49	NUM
fsr-3677	121	76	nc	nc	PROPN
fsr-3677	121	77	nc	nc	PROPN
fsr-3677	121	78	nc	nc	PROPN
fsr-3677	121	79	nc	nc	PROPN
fsr-3677	121	80	nc	nc	PROPN
fsr-3677	121	81	nc	nc	PROPN
fsr-3677	121	82	nc	nc	PROPN
fsr-3677	121	83	nc	nc	PROPN
fsr-3677	121	84	nc	nc	PROPN
fsr-3677	121	85	118	118	NUM
fsr-3677	121	86	financial	financial	PROPN
fsr-3677	121	87	services	service	NOUN
fsr-3677	121	88	review	review	NOUN
fsr-3677	121	89	,	,	PUNCT
fsr-3677	121	90	l(2	l(2	PROPN
fsr-3677	121	91	)	)	PUNCT
fsr-3677	121	92	table	table	NOUN
fsr-3677	121	93	3	3	NUM
fsr-3677	121	94	.	.	PUNCT
fsr-3677	122	1	(	(	PUNCT
fsr-3677	122	2	continued	continue	VERB
fsr-3677	122	3	)	)	PUNCT
fsr-3677	122	4	profiling	profile	VERB
fsr-3677	122	5	consumer	consumer	NOUN
fsr-3677	122	6	credit	credit	NOUN
fsr-3677	122	7	costs	cost	NOUN
fsr-3677	122	8	1991	1991	NUM
fsr-3677	122	9	mean	mean	NOUN
fsr-3677	122	10	standard	standard	ADJ
fsr-3677	122	11	minimum	minimum	ADJ
fsr-3677	122	12	maximum	maximum	ADJ
fsr-3677	122	13	deviation	deviation	NOUN
fsr-3677	122	14	value	value	NOUN
fsr-3677	122	15	value	value	NOUN
fsr-3677	122	16	cleveland	cleveland	PROPN
fsr-3677	122	17	reported	report	VERB
fsr-3677	122	18	loan	loan	NOUN
fsr-3677	122	19	cost	cost	NOUN
fsr-3677	122	20	calculated	calculate	VERB
fsr-3677	122	21	loan	loan	NOUN
fsr-3677	122	22	cost	cost	NOUN
fsr-3677	122	23	reported	report	VERB
fsr-3677	122	24	lease	lease	NOUN
fsr-3677	122	25	cost	cost	NOUN
fsr-3677	122	26	calculated	calculate	VERB
fsr-3677	122	27	lease	lease	NOUN
fsr-3677	122	28	cost	cost	NOUN
fsr-3677	122	29	lease	lease	NOUN
fsr-3677	122	30	hurdle	hurdle	NOUN
fsr-3677	122	31	rate	rate	PROPN
fsr-3677	122	32	atlanta	atlanta	PROPN
fsr-3677	122	33	reported	report	VERB
fsr-3677	122	34	loan	loan	NOUN
fsr-3677	122	35	cost	cost	NOUN
fsr-3677	122	36	calculated	calculate	VERB
fsr-3677	122	37	loan	loan	NOUN
fsr-3677	122	38	cost	cost	NOUN
fsr-3677	122	39	reported	report	VERB
fsr-3677	122	40	lease	lease	NOUN
fsr-3677	122	41	cost	cost	NOUN
fsr-3677	122	42	calculated	calculate	VERB
fsr-3677	122	43	lease	lease	NOUN
fsr-3677	122	44	cost	cost	NOUN
fsr-3677	122	45	lease	lease	NOUN
fsr-3677	122	46	hurdle	hurdle	NOUN
fsr-3677	122	47	rate	rate	PROPN
fsr-3677	122	48	denver	denver	PROPN
fsr-3677	122	49	reported	report	VERB
fsr-3677	122	50	loan	loan	NOUN
fsr-3677	122	51	cost	cost	NOUN
fsr-3677	122	52	calculated	calculate	VERB
fsr-3677	122	53	loan	loan	NOUN
fsr-3677	122	54	cost	cost	NOUN
fsr-3677	122	55	reported	report	VERB
fsr-3677	122	56	lease	lease	NOUN
fsr-3677	122	57	cost	cost	NOUN
fsr-3677	122	58	calculated	calculate	VERB
fsr-3677	122	59	lease	lease	NOUN
fsr-3677	122	60	cost	cost	NOUN
fsr-3677	122	61	lease	lease	NOUN
fsr-3677	122	62	hurdle	hurdle	NOUN
fsr-3677	122	63	rate	rate	NOUN
fsr-3677	122	64	10.66	10.66	NUM
fsr-3677	122	65	%	%	NOUN
fsr-3677	122	66	11.99	11.99	NUM
fsr-3677	122	67	10.47	10.47	NUM
fsr-3677	122	68	12.00	12.00	NUM
fsr-3677	122	69	8.14	8.14	NUM
fsr-3677	122	70	10.84	10.84	NUM
fsr-3677	122	71	%	%	NOUN
fsr-3677	122	72	11.99	11.99	NUM
fsr-3677	122	73	10.20	10.20	NUM
fsr-3677	122	74	13.73	13.73	NUM
fsr-3677	122	75	11.73	11.73	NUM
fsr-3677	122	76	11.45	11.45	NUM
fsr-3677	122	77	%	%	NOUN
fsr-3677	122	78	12.38	12.38	NUM
fsr-3677	122	79	11.33	11.33	NUM
fsr-3677	122	80	13.80	13.80	NUM
fsr-3677	122	81	16.23	16.23	NUM
fsr-3677	122	82	iii	iii	NOUN
fsr-3677	122	83	.	.	PUNCT
fsr-3677	123	1	financing	financing	NOUN
fsr-3677	123	2	costs	cost	NOUN
fsr-3677	123	3	by	by	ADP
fsr-3677	123	4	credit	credit	NOUN
fsr-3677	123	5	source	source	NOUN
fsr-3677	123	6	banks	bank	NOUN
fsr-3677	123	7	reported	report	VERB
fsr-3677	123	8	loan	loan	NOUN
fsr-3677	123	9	cost	cost	NOUN
fsr-3677	123	10	11.96	11.96	NUM
fsr-3677	123	11	%	%	NOUN
fsr-3677	123	12	calculated	calculate	VERB
fsr-3677	123	13	loan	loan	NOUN
fsr-3677	123	14	cost	cost	NOUN
fsr-3677	123	15	12.70	12.70	NUM
fsr-3677	123	16	reported	report	VERB
fsr-3677	123	17	lease	lease	NOUN
fsr-3677	123	18	cost	cost	NOUN
fsr-3677	123	19	nc	nc	PROPN
fsr-3677	123	20	calculated	calculate	VERB
fsr-3677	123	21	lease	lease	NOUN
fsr-3677	123	22	cost	cost	NOUN
fsr-3677	123	23	nc	nc	PROPN
fsr-3677	123	24	lease	lease	PROPN
fsr-3677	123	25	hurdle	hurdle	PROPN
fsr-3677	123	26	rate	rate	NOUN
fsr-3677	123	27	nc	nc	PROPN
fsr-3677	123	28	lessors	lessors	PROPN
fsr-3677	123	29	reported	report	VERB
fsr-3677	123	30	loan	loan	NOUN
fsr-3677	123	31	cost	cost	VERB
fsr-3677	123	32	10.68	10.68	NUM
fsr-3677	123	33	%	%	NOUN
fsr-3677	123	34	calculated	calculate	VERB
fsr-3677	123	35	loan	loan	NOUN
fsr-3677	123	36	cost	cost	VERB
fsr-3677	123	37	12.59	12.59	NUM
fsr-3677	123	38	reported	report	VERB
fsr-3677	123	39	lease	lease	NOUN
fsr-3677	123	40	cost	cost	VERB
fsr-3677	123	41	10.15	10.15	NUM
fsr-3677	123	42	calculated	calculate	VERB
fsr-3677	123	43	lease	lease	NOUN
fsr-3677	123	44	cost	cost	VERB
fsr-3677	123	45	12.23	12.23	NUM
fsr-3677	123	46	lease	lease	NOUN
fsr-3677	123	47	hurdle	hurdle	NOUN
fsr-3677	123	48	rate	rate	NOUN
fsr-3677	123	49	9.96	9.96	NUM
fsr-3677	123	50	dealers	dealer	NOUN
fsr-3677	123	51	reported	report	VERB
fsr-3677	123	52	loan	loan	NOUN
fsr-3677	123	53	cost	cost	VERB
fsr-3677	123	54	10.86	10.86	NUM
fsr-3677	123	55	%	%	NOUN
fsr-3677	123	56	calculated	calculate	VERB
fsr-3677	123	57	loan	loan	NOUN
fsr-3677	123	58	cost	cost	NOUN
fsr-3677	123	59	12.38	12.38	NUM
fsr-3677	123	60	reported	report	VERB
fsr-3677	123	61	lease	lease	NOUN
fsr-3677	123	62	cost	cost	VERB
fsr-3677	123	63	10.68	10.68	NUM
fsr-3677	124	1	calculated	calculate	VERB
fsr-3677	124	2	lease	lease	NOUN
fsr-3677	124	3	cost	cost	VERB
fsr-3677	124	4	12.77	12.77	NUM
fsr-3677	124	5	lease	lease	NOUN
fsr-3677	124	6	hurdle	hurdle	NOUN
fsr-3677	124	7	rate	rate	NOUN
fsr-3677	124	8	8.78	8.78	NUM
fsr-3677	124	9	2.12	2.12	NUM
fsr-3677	124	10	%	%	NOUN
fsr-3677	124	11	6.90	6.90	NUM
fsr-3677	124	12	%	%	NOUN
fsr-3677	124	13	12.95	12.95	NUM
fsr-3677	124	14	%	%	NOUN
fsr-3677	124	15	2.22	2.22	NUM
fsr-3677	124	16	8.11	8.11	NUM
fsr-3677	124	17	15.28	15.28	NUM
fsr-3677	124	18	0.98	0.98	NUM
fsr-3677	124	19	9.00	9.00	NUM
fsr-3677	124	20	12.00	12.00	NUM
fsr-3677	124	21	3.21	3.21	NUM
fsr-3677	124	22	5.30	5.30	NUM
fsr-3677	124	23	18.29	18.29	NUM
fsr-3677	124	24	73.20	73.20	NUM
fsr-3677	124	25	8.59	8.59	NUM
fsr-3677	124	26	105.86	105.86	NUM
fsr-3677	124	27	2.09	2.09	NUM
fsr-3677	124	28	%	%	NOUN
fsr-3677	124	29	6.90	6.90	NUM
fsr-3677	124	30	%	%	NOUN
fsr-3677	124	31	12.90	12.90	NUM
fsr-3677	124	32	%	%	NOUN
fsr-3677	124	33	2.75	2.75	NUM
fsr-3677	124	34	8.07	8.07	NUM
fsr-3677	124	35	18.35	18.35	NUM
fsr-3677	124	36	1.45	1.45	NUM
fsr-3677	124	37	8.75	8.75	NUM
fsr-3677	124	38	12.00	12.00	NUM
fsr-3677	124	39	1.77	1.77	NUM
fsr-3677	124	40	10.60	10.60	NUM
fsr-3677	124	41	15.90	15.90	NUM
fsr-3677	124	42	4.72	4.72	NUM
fsr-3677	124	43	6.38	6.38	NUM
fsr-3677	124	44	20.14	20.14	NUM
fsr-3677	124	45	1.49	1.49	NUM
fsr-3677	124	46	%	%	NOUN
fsr-3677	124	47	6.90	6.90	NUM
fsr-3677	124	48	%	%	NOUN
fsr-3677	124	49	12.50	12.50	NUM
fsr-3677	124	50	%	%	NOUN
fsr-3677	124	51	1.22	1.22	NUM
fsr-3677	124	52	8.79	8.79	NUM
fsr-3677	124	53	13.71	13.71	NUM
fsr-3677	124	54	0.52	0.52	NUM
fsr-3677	124	55	11.00	11.00	NUM
fsr-3677	124	56	12.00	12.00	NUM
fsr-3677	124	57	0.76	0.76	NUM
fsr-3677	124	58	12.90	12.90	NUM
fsr-3677	124	59	14.57	14.57	NUM
fsr-3677	124	60	3.10	3.10	NUM
fsr-3677	124	61	10.99	10.99	NUM
fsr-3677	124	62	18.84	18.84	NUM
fsr-3677	124	63	0.52	0.52	NUM
fsr-3677	124	64	%	%	NOUN
fsr-3677	124	65	0.63	0.63	NUM
fsr-3677	124	66	nc	nc	PROPN
fsr-3677	124	67	nc	nc	PROPN
fsr-3677	124	68	nc	nc	PROPN
fsr-3677	124	69	11.00	11.00	NUM
fsr-3677	124	70	%	%	NOUN
fsr-3677	124	71	11.47	11.47	NUM
fsr-3677	124	72	nc	nc	PROPN
fsr-3677	124	73	nc	nc	PROPN
fsr-3677	124	74	nc	nc	PROPN
fsr-3677	124	75	12.50	12.50	NUM
fsr-3677	124	76	%	%	NOUN
fsr-3677	124	77	13.44	13.44	NUM
fsr-3677	124	78	nc	nc	PROPN
fsr-3677	124	79	nc	nc	PROPN
fsr-3677	124	80	nc	nc	PROPN
fsr-3677	124	81	2.17	2.17	NUM
fsr-3677	124	82	%	%	NOUN
fsr-3677	124	83	6.90	6.90	NUM
fsr-3677	124	84	%	%	NOUN
fsr-3677	124	85	12.95	12.95	NUM
fsr-3677	124	86	%	%	NOUN
fsr-3677	124	87	2.72	2.72	NUM
fsr-3677	124	88	8.20	8.20	NUM
fsr-3677	124	89	18.35	18.35	NUM
fsr-3677	124	90	1.00	1.00	NUM
fsr-3677	124	91	8.75	8.75	NUM
fsr-3677	124	92	11.25	11.25	NUM
fsr-3677	124	93	2.63	2.63	NUM
fsr-3677	124	94	6.20	6.20	NUM
fsr-3677	124	95	15.90	15.90	NUM
fsr-3677	124	96	5.97	5.97	NUM
fsr-3677	124	97	1.17	1.17	NUM
fsr-3677	124	98	20.62	20.62	NUM
fsr-3677	124	99	1.81	1.81	NUM
fsr-3677	124	100	%	%	NOUN
fsr-3677	124	101	6.90	6.90	NUM
fsr-3677	124	102	%	%	NOUN
fsr-3677	124	103	12.90	12.90	NUM
fsr-3677	124	104	%	%	NOUN
fsr-3677	124	105	2.42	2.42	NUM
fsr-3677	124	106	7.18	7.18	NUM
fsr-3677	124	107	17.58	17.58	NUM
fsr-3677	124	108	0.94	0.94	NUM
fsr-3677	124	109	9.00	9.00	NUM
fsr-3677	124	110	12.00	12.00	NUM
fsr-3677	124	111	3.08	3.08	NUM
fsr-3677	124	112	0.31	0.31	NUM
fsr-3677	124	113	18.29	18.29	NUM
fsr-3677	124	114	8.35	8.35	NUM
fsr-3677	124	115	-23.45	-23.45	NUM
fsr-3677	124	116	21.95	21.95	NUM
fsr-3677	124	117	note	note	NOUN
fsr-3677	124	118	:	:	PUNCT
fsr-3677	124	119	nc	nc	ADJ
fsr-3677	124	120	-	-	ADJ
fsr-3677	124	121	insufficient	insufficient	ADJ
fsr-3677	124	122	responses	response	NOUN
fsr-3677	124	123	for	for	ADP
fsr-3677	124	124	calculation	calculation	NOUN
fsr-3677	124	125	.	.	PUNCT
fsr-3677	125	1	effective	effective	ADJ
fsr-3677	125	2	cm&t	cm&t	NOUN
fsr-3677	125	3	costs	cost	NOUN
fsr-3677	125	4	in	in	ADP
fsr-3677	125	5	retain	retain	VERB
fsr-3677	125	6	finances	finance	NOUN
fsr-3677	125	7	markets	market	NOUN
fsr-3677	125	8	:	:	PUNCT
fsr-3677	125	9	leasing	lease	VERB
fsr-3677	125	10	verssus	verssus	NOUN
fsr-3677	125	11	borrowing	borrow	VERB
fsr-3677	125	12	119	119	NUM
fsr-3677	125	13	table	table	NOUN
fsr-3677	125	14	4	4	NUM
fsr-3677	125	15	.	.	PUNCT
fsr-3677	125	16	calculated	calculate	VERB
fsr-3677	125	17	loan	loan	NOUN
fsr-3677	125	18	and	and	CCONJ
fsr-3677	125	19	lease	lease	NOUN
fsr-3677	125	20	credit	credit	NOUN
fsr-3677	125	21	costs	cost	NOUN
fsr-3677	125	22	,	,	PUNCT
fsr-3677	125	23	analysis	analysis	NOUN
fsr-3677	125	24	of	of	ADP
fsr-3677	125	25	variance	variance	NOUN
fsr-3677	125	26	i.	i.	NOUN
fsr-3677	125	27	calculated	calculate	VERB
fsr-3677	125	28	credit	credit	NOUN
fsr-3677	125	29	costs	cost	NOUN
fsr-3677	125	30	by	by	ADP
fsr-3677	125	31	market	market	NOUN
fsr-3677	125	32	area	area	NOUN
fsr-3677	125	33	a.	a.	NOUN
fsr-3677	125	34	loan	loan	PROPN
fsr-3677	125	35	data	data	PROPN
fsr-3677	125	36	:	:	PUNCT
fsr-3677	125	37	omnibus	omnibus	NOUN
fsr-3677	125	38	test	test	NOUN
fsr-3677	125	39	(	(	PUNCT
fsr-3677	125	40	welch	welch	PROPN
fsr-3677	125	41	’s	’s	PART
fsr-3677	125	42	f	f	X
fsr-3677	125	43	”	"	PUNCT
fsr-3677	125	44	)	)	PUNCT
fsr-3677	125	45	sv	sv	ADP
fsr-3677	126	1	4	4	NUM
fsr-3677	126	2	ss	ss	NOUN
fsr-3677	126	3	treatment	treatment	NOUN
fsr-3677	126	4	4	4	NUM
fsr-3677	126	5	15.2	15.2	NUM
fsr-3677	126	6	error	error	NOUN
fsr-3677	126	7	79	79	NUM
fsr-3677	126	8	409.4	409.4	NUM
fsr-3677	126	9	total	total	NOUN
fsr-3677	126	10	s3	s3	PROPN
fsr-3677	126	11	424.6	424.6	NUM
fsr-3677	126	12	b.	b.	PROPN
fsr-3677	126	13	lease	lease	PROPN
fsr-3677	126	14	data	data	PROPN
fsr-3677	126	15	:	:	PUNCT
fsr-3677	126	16	omnibus	omnibus	NOUN
fsr-3677	126	17	test	test	NOUN
fsr-3677	126	18	(	(	PUNCT
fsr-3677	126	19	welch	welch	PROPN
fsr-3677	126	20	’s	’s	PART
fsr-3677	126	21	f	f	X
fsr-3677	126	22	”	"	PUNCT
fsr-3677	126	23	)	)	PUNCT
fsr-3677	126	24	sv	sv	ADP
fsr-3677	126	25	4	4	NUM
fsr-3677	126	26	ss	ss	NOUN
fsr-3677	126	27	treatment	treatment	NOUN
fsr-3677	126	28	4	4	NUM
fsr-3677	126	29	32.0	32.0	NUM
fsr-3677	126	30	error	error	NOUN
fsr-3677	126	31	69	69	NUM
fsr-3677	126	32	614.1	614.1	NUM
fsr-3677	126	33	total	total	NOUN
fsr-3677	126	34	13	13	NUM
fsr-3677	126	35	646.1	646.1	NUM
fsr-3677	126	36	ms	ms	PROPN
fsr-3677	126	37	3.8	3.8	NUM
fsr-3677	126	38	5.2	5.2	NUM
fsr-3677	126	39	ms	ms	NOUN
fsr-3677	126	40	8.0	8.0	NUM
fsr-3677	126	41	8.9	8.9	NUM
fsr-3677	126	42	f	f	NOUN
fsr-3677	126	43	”	"	PUNCT
fsr-3677	127	1	p	p	PROPN
fsr-3677	127	2	>	>	X
fsr-3677	127	3	f	f	PROPN
fsr-3677	127	4	3.0	3.0	NUM
fsr-3677	127	5	>	>	SYM
fsr-3677	127	6	0.05	0.05	NUM
fsr-3677	127	7	f	f	NOUN
fsr-3677	127	8	”	"	PUNCT
fsr-3677	127	9	p	p	PROPN
fsr-3677	127	10	>	>	X
fsr-3677	127	11	f	f	PROPN
fsr-3677	127	12	3.8	3.8	NUM
fsr-3677	127	13	>	>	SYM
fsr-3677	127	14	0.10	0.10	NUM
fsr-3677	127	15	ii	ii	NOUN
fsr-3677	127	16	.	.	PUNCT
fsr-3677	128	1	calculated	calculate	VERB
fsr-3677	128	2	credit	credit	NOUN
fsr-3677	128	3	costs	cost	NOUN
fsr-3677	128	4	by	by	ADP
fsr-3677	128	5	creditor	creditor	NOUN
fsr-3677	128	6	type	type	NOUN
fsr-3677	128	7	a.	a.	NOUN
fsr-3677	128	8	loan	loan	NOUN
fsr-3677	128	9	data	data	PROPN
fsr-3677	128	10	:	:	PUNCT
fsr-3677	128	11	omnibus	omnibus	NOUN
fsr-3677	128	12	test	test	NOUN
fsr-3677	128	13	(	(	PUNCT
fsr-3677	128	14	welch	welch	PROPN
fsr-3677	128	15	’s	’s	PART
fsr-3677	128	16	f	f	X
fsr-3677	128	17	”	"	PUNCT
fsr-3677	128	18	)	)	PUNCT
fsr-3677	128	19	sv	sv	INTJ
fsr-3677	128	20	df	df	PROPN
fsr-3677	129	1	ss	ss	PROPN
fsr-3677	129	2	treatment	treatment	NOUN
fsr-3677	129	3	2	2	NUM
fsr-3677	129	4	1.4	1.4	NUM
fsr-3677	129	5	error	error	NOUN
fsr-3677	129	6	81	81	NUM
fsr-3677	129	7	423.2	423.2	NUM
fsr-3677	129	8	total	total	NOUN
fsr-3677	129	9	‘	'	PUNCT
fsr-3677	129	10	is	be	AUX
fsr-3677	129	11	?	?	PUNCT
fsr-3677	130	1	424.6	424.6	NUM
fsr-3677	130	2	b.	b.	PROPN
fsr-3677	130	3	lease	lease	PROPN
fsr-3677	130	4	data	data	PROPN
fsr-3677	130	5	:	:	PUNCT
fsr-3677	130	6	omnibus	omnibus	NOUN
fsr-3677	130	7	test	test	NOUN
fsr-3677	130	8	(	(	PUNCT
fsr-3677	130	9	traditions	tradition	NOUN
fsr-3677	130	10	f	f	X
fsr-3677	130	11	)	)	PUNCT
fsr-3677	130	12	sv	sv	INTJ
fsr-3677	130	13	df	df	PROPN
fsr-3677	130	14	ss	ss	PROPN
fsr-3677	130	15	treatment	treatment	NOUN
fsr-3677	130	16	1	1	NUM
fsr-3677	130	17	3.8	3.8	NUM
fsr-3677	130	18	ms	ms	NOUN
fsr-3677	130	19	0.7	0.7	NUM
fsr-3677	130	20	5.2	5.2	NUM
fsr-3677	130	21	ms	ms	NOUN
fsr-3677	130	22	3.8	3.8	NUM
fsr-3677	130	23	f	f	NOUN
fsr-3677	130	24	”	"	PUNCT
fsr-3677	130	25	p=-f	p=-f	NOUN
fsr-3677	130	26	’	'	PUNCT
fsr-3677	130	27	0.1	0.1	NUM
fsr-3677	130	28	>	>	SYM
fsr-3677	130	29	0.25	0.25	NUM
fsr-3677	130	30	f	f	NOUN
fsr-3677	130	31	”	"	PUNCT
fsr-3677	130	32	p	p	PROPN
fsr-3677	130	33	>	>	X
fsr-3677	130	34	f	f	PROPN
fsr-3677	130	35	0.4	0.4	NUM
fsr-3677	130	36	>	>	SYM
fsr-3677	130	37	0.51	0.51	NUM
fsr-3677	130	38	72	72	NUM
fsr-3677	130	39	642.3	642.3	NUM
fsr-3677	130	40	8.9	8.9	NUM
fsr-3677	130	41	total	total	NOUN
fsr-3677	130	42	73	73	NUM
fsr-3677	130	43	646.1	646.1	NUM
fsr-3677	130	44	implies	imply	VERB
fsr-3677	130	45	that	that	SCONJ
fsr-3677	130	46	the	the	DET
fsr-3677	130	47	undiscounted	undiscounted	ADJ
fsr-3677	130	48	periodic	periodic	ADJ
fsr-3677	130	49	cash	cash	NOUN
fsr-3677	130	50	savings	saving	NOUN
fsr-3677	130	51	provided	provide	VERB
fsr-3677	130	52	by	by	ADP
fsr-3677	130	53	leasing	lease	VERB
fsr-3677	130	54	generates	generate	VERB
fsr-3677	130	55	cumulative	cumulative	ADJ
fsr-3677	130	56	cash	cash	NOUN
fsr-3677	130	57	flows	flow	NOUN
fsr-3677	130	58	in	in	ADP
fsr-3677	130	59	excess	excess	NOUN
fsr-3677	130	60	of	of	ADP
fsr-3677	130	61	the	the	DET
fsr-3677	130	62	vehicle	vehicle	NOUN
fsr-3677	130	63	’s	’s	PART
fsr-3677	130	64	residual	residual	ADJ
fsr-3677	130	65	value	value	NOUN
fsr-3677	130	66	at	at	ADP
fsr-3677	130	67	the	the	DET
fsr-3677	130	68	maturity	maturity	NOUN
fsr-3677	130	69	of	of	ADP
fsr-3677	130	70	the	the	DET
fsr-3677	130	71	~nancing	~nancing	NOUN
fsr-3677	130	72	contracts	contract	NOUN
fsr-3677	130	73	.	.	PUNCT
fsr-3677	131	1	in	in	ADP
fsr-3677	131	2	other	other	ADJ
fsr-3677	131	3	cases	case	NOUN
fsr-3677	131	4	,	,	PUNCT
fsr-3677	131	5	the	the	DET
fsr-3677	131	6	lhr	lhr	NOUN
fsr-3677	131	7	exceeds	exceed	VERB
fsr-3677	131	8	100	100	NUM
fsr-3677	131	9	percent	percent	NOUN
fsr-3677	131	10	,	,	PUNCT
fsr-3677	131	11	indicating	indicate	VERB
fsr-3677	131	12	that	that	SCONJ
fsr-3677	131	13	the	the	DET
fsr-3677	131	14	small	small	ADJ
fsr-3677	131	15	difference	difference	NOUN
fsr-3677	131	16	between	between	ADP
fsr-3677	131	17	periodic	periodic	ADJ
fsr-3677	131	18	lease	lease	NOUN
fsr-3677	131	19	and	and	CCONJ
fsr-3677	131	20	installment	installment	NOUN
fsr-3677	131	21	purchase	purchase	NOUN
fsr-3677	131	22	costs	cost	NOUN
fsr-3677	131	23	makes	make	VERB
fsr-3677	131	24	it	it	PRON
fsr-3677	131	25	virtually	virtually	ADV
fsr-3677	131	26	impossible	impossible	ADJ
fsr-3677	131	27	for	for	SCONJ
fsr-3677	131	28	consumers	consumer	NOUN
fsr-3677	131	29	to	to	PART
fsr-3677	131	30	invest	invest	VERB
fsr-3677	131	31	these	these	DET
fsr-3677	131	32	cash	cash	NOUN
fsr-3677	131	33	flows	flow	NOUN
fsr-3677	131	34	to	to	PART
fsr-3677	131	35	provide	provide	VERB
fsr-3677	131	36	terminal	terminal	ADJ
fsr-3677	131	37	wealth	wealth	NOUN
fsr-3677	131	38	equal	equal	ADJ
fsr-3677	131	39	to	to	ADP
fsr-3677	131	40	the	the	DET
fsr-3677	131	41	vehicle	vehicle	NOUN
fsr-3677	131	42	’s	’s	PART
fsr-3677	131	43	residual	residual	ADJ
fsr-3677	131	44	value	value	NOUN
fsr-3677	131	45	.	.	PUNCT
fsr-3677	132	1	while	while	SCONJ
fsr-3677	132	2	these	these	DET
fsr-3677	132	3	data	datum	NOUN
fsr-3677	132	4	may	may	AUX
fsr-3677	132	5	be	be	AUX
fsr-3677	132	6	dismissed	dismiss	VERB
fsr-3677	132	7	as	as	ADP
fsr-3677	132	8	erroneously	erroneously	ADV
fsr-3677	132	9	reported	report	VERB
fsr-3677	132	10	information	information	NOUN
fsr-3677	132	11	,	,	PUNCT
fsr-3677	132	12	they	they	PRON
fsr-3677	132	13	are	be	AUX
fsr-3677	132	14	not	not	PART
fsr-3677	132	15	treated	treat	VERB
fsr-3677	132	16	as	as	ADP
fsr-3677	132	17	statistical	statistical	ADJ
fsr-3677	132	18	outliers	outlier	NOUN
fsr-3677	132	19	and	and	CCONJ
fsr-3677	132	20	removed	remove	VERB
fsr-3677	132	21	from	from	ADP
fsr-3677	132	22	the	the	DET
fsr-3677	132	23	data	datum	NOUN
fsr-3677	132	24	set	set	VERB
fsr-3677	132	25	.	.	PUNCT
fsr-3677	133	1	rather	rather	ADV
fsr-3677	133	2	,	,	PUNCT
fsr-3677	133	3	reported	report	VERB
fsr-3677	133	4	credit	credit	NOUN
fsr-3677	133	5	costs	cost	NOUN
fsr-3677	133	6	are	be	AUX
fsr-3677	133	7	shown	show	VERB
fsr-3677	133	8	in	in	ADP
fsr-3677	133	9	unadulterated	unadulterated	ADJ
fsr-3677	133	10	form	form	NOUN
fsr-3677	133	11	to	to	PART
fsr-3677	133	12	illustrate	illustrate	VERB
fsr-3677	133	13	the	the	DET
fsr-3677	133	14	nature	nature	NOUN
fsr-3677	133	15	of	of	ADP
fsr-3677	133	16	credit	credit	NOUN
fsr-3677	133	17	information	information	NOUN
fsr-3677	133	18	routinely	routinely	ADV
fsr-3677	133	19	provided	provide	VERB
fsr-3677	133	20	to	to	ADP
fsr-3677	133	21	consumers	consumer	NOUN
fsr-3677	133	22	.	.	PUNCT
fsr-3677	134	1	the	the	DET
fsr-3677	134	2	results	result	NOUN
fsr-3677	134	3	contain	contain	VERB
fsr-3677	134	4	substantial	substantial	ADJ
fsr-3677	134	5	vari	vari	ADJ
fsr-3677	134	6	ance	ance	NOUN
fsr-3677	134	7	,	,	PUNCT
fsr-3677	134	8	and	and	CCONJ
fsr-3677	134	9	they	they	PRON
fsr-3677	134	10	may	may	AUX
fsr-3677	134	11	provide	provide	VERB
fsr-3677	134	12	grossly	grossly	ADV
fsr-3677	134	13	inaccurate	inaccurate	ADJ
fsr-3677	134	14	and	and	CCONJ
fsr-3677	134	15	misleading	misleading	ADJ
fsr-3677	134	16	info	info	NOUN
fsr-3677	135	1	~	~	SYM
fsr-3677	135	2	ation	ation	NOUN
fsr-3677	135	3	.	.	PUNCT
fsr-3677	135	4	table	table	NOUN
fsr-3677	135	5	4	4	NUM
fsr-3677	135	6	provides	provide	VERB
fsr-3677	135	7	summary	summary	NOUN
fsr-3677	135	8	anova	anova	PROPN
fsr-3677	135	9	results	result	NOUN
fsr-3677	135	10	examining	examine	VERB
fsr-3677	135	11	whether	whether	SCONJ
fsr-3677	135	12	calculated	calculate	VERB
fsr-3677	135	13	credit	credit	NOUN
fsr-3677	135	14	costs	cost	NOUN
fsr-3677	135	15	differ	differ	VERB
fsr-3677	135	16	according	accord	VERB
fsr-3677	135	17	to	to	ADP
fsr-3677	135	18	market	market	NOUN
fsr-3677	135	19	area	area	NOUN
fsr-3677	135	20	or	or	CCONJ
fsr-3677	135	21	creditor	creditor	NOUN
fsr-3677	135	22	type	type	NOUN
fsr-3677	135	23	.	.	PUNCT
fsr-3677	136	1	these	these	DET
fsr-3677	136	2	categorical	categorical	ADJ
fsr-3677	136	3	variables	variable	NOUN
fsr-3677	136	4	are	be	AUX
fsr-3677	136	5	not	not	PART
fsr-3677	136	6	significant	significant	ADJ
fsr-3677	136	7	in	in	ADP
fsr-3677	136	8	explaining	explain	VERB
fsr-3677	136	9	variance	variance	NOUN
fsr-3677	136	10	in	in	ADP
fsr-3677	136	11	calculated	calculate	VERB
fsr-3677	136	12	credit	credit	NOUN
fsr-3677	136	13	costs	cost	NOUN
fsr-3677	136	14	.	.	PUNCT
fsr-3677	137	1	given	give	VERB
fsr-3677	137	2	the	the	DET
fsr-3677	137	3	depth	depth	NOUN
fsr-3677	137	4	,	,	PUNCT
fsr-3677	137	5	breadth	breadth	NOUN
fsr-3677	137	6	,	,	PUNCT
fsr-3677	137	7	and	and	CCONJ
fsr-3677	137	8	communications	communication	NOUN
fsr-3677	137	9	linkages	linkage	NOUN
fsr-3677	137	10	within	within	ADP
fsr-3677	137	11	the	the	DET
fsr-3677	137	12	market	market	NOUN
fsr-3677	137	13	for	for	ADP
fsr-3677	137	14	consumer	consumer	NOUN
fsr-3677	137	15	credit	credit	NOUN
fsr-3677	137	16	,	,	PUNCT
fsr-3677	137	17	this	this	DET
fsr-3677	137	18	market	market	NOUN
fsr-3677	137	19	can	can	AUX
fsr-3677	137	20	be	be	AUX
fsr-3677	137	21	described	describe	VERB
fsr-3677	137	22	as	as	ADP
fsr-3677	137	23	national	national	ADJ
fsr-3677	137	24	in	in	ADP
fsr-3677	137	25	scope	scope	NOUN
fsr-3677	137	26	.	.	PUNCT
fsr-3677	138	1	regional	regional	ADJ
fsr-3677	138	2	credit	credit	NOUN
fsr-3677	138	3	cost	cost	NOUN
fsr-3677	138	4	differences	difference	NOUN
fsr-3677	138	5	explain	explain	VERB
fsr-3677	138	6	very	very	ADV
fsr-3677	138	7	little	little	ADJ
fsr-3677	138	8	of	of	ADP
fsr-3677	138	9	the	the	DET
fsr-3677	138	10	variance	variance	NOUN
fsr-3677	138	11	in	in	ADP
fsr-3677	138	12	either	either	CCONJ
fsr-3677	138	13	calculated	calculated	ADJ
fsr-3677	138	14	lease	lease	NOUN
fsr-3677	138	15	or	or	CCONJ
fsr-3677	138	16	calculated	calculate	VERB
fsr-3677	138	17	borrowing	borrowing	NOUN
fsr-3677	138	18	costs	cost	NOUN
fsr-3677	138	19	,	,	PUNCT
fsr-3677	138	20	120	120	NUM
fsr-3677	138	21	financial	financial	ADJ
fsr-3677	138	22	services	service	NOUN
fsr-3677	138	23	review	review	NOUN
fsr-3677	138	24	,	,	PUNCT
fsr-3677	138	25	l(2	l(2	PROPN
fsr-3677	138	26	)	)	PUNCT
fsr-3677	138	27	1991	1991	NUM
fsr-3677	138	28	similar	similar	ADJ
fsr-3677	138	29	results	result	NOUN
fsr-3677	138	30	emerge	emerge	VERB
fsr-3677	138	31	from	from	ADP
fsr-3677	138	32	anova	anova	PROPN
fsr-3677	138	33	testing	testing	NOUN
fsr-3677	138	34	of	of	ADP
fsr-3677	138	35	the	the	DET
fsr-3677	138	36	creditor	creditor	NOUN
fsr-3677	138	37	type	type	NOUN
fsr-3677	138	38	variable	variable	NOUN
fsr-3677	138	39	.	.	PUNCT
fsr-3677	139	1	competition	competition	NOUN
fsr-3677	139	2	within	within	ADP
fsr-3677	139	3	the	the	DET
fsr-3677	139	4	metropolitan	metropolitan	ADJ
fsr-3677	139	5	credit	credit	NOUN
fsr-3677	139	6	markets	market	NOUN
fsr-3677	139	7	examined	examine	VERB
fsr-3677	139	8	would	would	AUX
fsr-3677	139	9	suggest	suggest	VERB
fsr-3677	139	10	that	that	SCONJ
fsr-3677	139	11	credit	credit	NOUN
fsr-3677	139	12	costs	cost	NOUN
fsr-3677	139	13	remain	remain	VERB
fsr-3677	139	14	stable	stable	ADJ
fsr-3677	139	15	across	across	ADP
fsr-3677	139	16	different	different	ADJ
fsr-3677	139	17	suppliers	supplier	NOUN
fsr-3677	139	18	of	of	ADP
fsr-3677	139	19	credit	credit	NOUN
fsr-3677	139	20	.	.	PUNCT
fsr-3677	140	1	the	the	DET
fsr-3677	140	2	data	datum	NOUN
fsr-3677	140	3	support	support	VERB
fsr-3677	140	4	this	this	DET
fsr-3677	140	5	hypothesis	hypothesis	NOUN
fsr-3677	140	6	,	,	PUNCT
fsr-3677	140	7	as	as	SCONJ
fsr-3677	140	8	calculated	calculate	VERB
fsr-3677	140	9	credit	credit	NOUN
fsr-3677	140	10	costs	cost	NOUN
fsr-3677	140	11	do	do	AUX
fsr-3677	140	12	not	not	PART
fsr-3677	140	13	vary	vary	VERB
fsr-3677	140	14	significantly	significantly	ADV
fsr-3677	140	15	across	across	ADP
fsr-3677	140	16	banks	bank	NOUN
fsr-3677	140	17	,	,	PUNCT
fsr-3677	140	18	lessors	lessor	NOUN
fsr-3677	140	19	,	,	PUNCT
fsr-3677	140	20	or	or	CCONJ
fsr-3677	140	21	auto	auto	NOUN
fsr-3677	140	22	dealers	dealer	NOUN
fsr-3677	140	23	.	.	PUNCT
fsr-3677	141	1	3.1	3.1	NUM
fsr-3677	141	2	.	.	PUNCT
fsr-3677	141	3	credit	credit	NOUN
fsr-3677	141	4	cost	cost	NOUN
fsr-3677	141	5	reporting	reporting	NOUN
fsr-3677	141	6	errors	error	NOUN
fsr-3677	141	7	credit	credit	NOUN
fsr-3677	141	8	cost	cost	NOUN
fsr-3677	141	9	reporting	reporting	NOUN
fsr-3677	141	10	errors	error	NOUN
fsr-3677	141	11	,	,	PUNCT
fsr-3677	141	12	representing	represent	VERB
fsr-3677	141	13	the	the	DET
fsr-3677	141	14	difference	difference	NOUN
fsr-3677	141	15	between	between	ADP
fsr-3677	141	16	calculated	calculate	VERB
fsr-3677	141	17	and	and	CCONJ
fsr-3677	141	18	reported	report	VERB
fsr-3677	141	19	credit	credit	NOUN
fsr-3677	141	20	costs	cost	NOUN
fsr-3677	141	21	,	,	PUNCT
fsr-3677	141	22	are	be	AUX
fsr-3677	141	23	significantly	significantly	ADV
fsr-3677	141	24	different	different	ADJ
fsr-3677	141	25	from	from	ADP
fsr-3677	141	26	zero	zero	NUM
fsr-3677	141	27	for	for	ADP
fsr-3677	141	28	both	both	PRON
fsr-3677	141	29	lease	lease	NOUN
fsr-3677	141	30	and	and	CCONJ
fsr-3677	141	31	table	table	NOUN
fsr-3677	141	32	5	5	NUM
fsr-3677	141	33	.	.	PUNCT
fsr-3677	141	34	analysis	analysis	NOUN
fsr-3677	141	35	of	of	ADP
fsr-3677	141	36	credit	credit	NOUN
fsr-3677	141	37	cost	cost	NOUN
fsr-3677	141	38	reporting	reporting	NOUN
fsr-3677	141	39	errors	error	NOUN
fsr-3677	141	40	(	(	PUNCT
fsr-3677	141	41	reporting	report	VERB
fsr-3677	141	42	error	error	NOUN
fsr-3677	141	43	=	=	NOUN
fsr-3677	141	44	calculated	calculate	VERB
fsr-3677	141	45	credit	credit	NOUN
fsr-3677	141	46	cost	cost	NOUN
fsr-3677	141	47	reported	report	VERB
fsr-3677	141	48	credit	credit	NOUN
fsr-3677	141	49	cost	cost	NOUN
fsr-3677	141	50	)	)	PUNCT
fsr-3677	141	51	i.	i.	NOUN
fsr-3677	141	52	tests	test	NOUN
fsr-3677	141	53	of	of	ADP
fsr-3677	141	54	significance	significance	NOUN
fsr-3677	141	55	(	(	PUNCT
fsr-3677	141	56	unequal	unequal	ADJ
fsr-3677	141	57	population	population	NOUN
fsr-3677	141	58	variance	variance	NOUN
fsr-3677	141	59	)	)	PUNCT
fsr-3677	141	60	absolute	absolute	ADJ
fsr-3677	141	61	value	value	NOUN
fsr-3677	141	62	of	of	ADP
fsr-3677	141	63	proportion	proportion	NOUN
fsr-3677	141	64	of	of	ADP
fsr-3677	141	65	sample	sample	NOUN
fsr-3677	141	66	where	where	SCONJ
fsr-3677	141	67	reporting	reporting	NOUN
fsr-3677	141	68	error	error	NOUN
fsr-3677	141	69	reported	report	VERB
fsr-3677	141	70	cost	cost	NOUN
fsr-3677	141	71	>	>	PUNCT
fsr-3677	141	72	reported	report	VERB
fsr-3677	141	73	cost	cost	NOUN
fsr-3677	141	74	<	<	X
fsr-3677	141	75	mean	mean	ADJ
fsr-3677	141	76	std	std	NOUN
fsr-3677	141	77	.	.	NOUN
fsr-3677	142	1	error	error	NOUN
fsr-3677	142	2	calculated	calculate	VERB
fsr-3677	142	3	cost	cost	NOUN
fsr-3677	142	4	calculated	calculate	VERB
fsr-3677	142	5	cost	cost	NOUN
fsr-3677	142	6	a.	a.	NOUN
fsr-3677	142	7	aggregate	aggregate	NOUN
fsr-3677	142	8	sample	sample	NOUN
fsr-3677	142	9	1	1	NUM
fsr-3677	142	10	.	.	PUNCT
fsr-3677	142	11	loan	loan	NOUN
fsr-3677	142	12	data	datum	NOUN
fsr-3677	142	13	1.39	1.39	NUM
fsr-3677	142	14	%	%	NOUN
fsr-3677	142	15	*	*	PUNCT
fsr-3677	142	16	*	*	NOUN
fsr-3677	142	17	2	2	X
fsr-3677	142	18	.	.	PUNCT
fsr-3677	142	19	lease	lease	NOUN
fsr-3677	142	20	data	datum	NOUN
fsr-3677	142	21	3.22	3.22	NUM
fsr-3677	142	22	*	*	PUNCT
fsr-3677	142	23	*	*	PROPN
fsr-3677	142	24	b.	b.	PROPN
fsr-3677	142	25	errors	error	NOUN
fsr-3677	142	26	by	by	ADP
fsr-3677	142	27	market	market	NOUN
fsr-3677	142	28	area	area	NOUN
fsr-3677	142	29	1	1	NUM
fsr-3677	142	30	.	.	PUNCT
fsr-3677	142	31	loan	loan	NOUN
fsr-3677	142	32	data	datum	NOUN
fsr-3677	142	33	phila	phila	PROPN
fsr-3677	142	34	.	.	PUNCT
fsr-3677	143	1	1.71	1.71	NUM
fsr-3677	143	2	%	%	NOUN
fsr-3677	143	3	*	*	PUNCT
fsr-3677	143	4	*	*	PROPN
fsr-3677	143	5	miami	miami	PROPN
fsr-3677	143	6	2.16	2.16	NUM
fsr-3677	143	7	*	*	PUNCT
fsr-3677	143	8	cleveland	cleveland	PROPN
fsr-3677	143	9	1.43	1.43	NUM
fsr-3677	143	10	atlanta	atlanta	PROPN
fsr-3677	143	11	0.74	0.74	NUM
fsr-3677	143	12	*	*	PROPN
fsr-3677	143	13	*	*	PROPN
fsr-3677	143	14	denver	denver	PROPN
fsr-3677	143	15	0.71	0.71	NUM
fsr-3677	143	16	2	2	NUM
fsr-3677	143	17	.	.	PUNCT
fsr-3677	143	18	lease	lease	NOUN
fsr-3677	143	19	data	data	PROPN
fsr-3677	143	20	phila	phila	PROPN
fsr-3677	143	21	.	.	PUNCT
fsr-3677	144	1	3.54%qq	3.54%qq	NUM
fsr-3677	144	2	miami	miami	PROPN
fsr-3677	144	3	nc	nc	PROPN
fsr-3677	144	4	cleveland	cleveland	PROPN
fsr-3677	144	5	2.78	2.78	NUM
fsr-3677	144	6	*	*	PUNCT
fsr-3677	144	7	atlanta	atlanta	PROPN
fsr-3677	144	8	3.56	3.56	NUM
fsr-3677	144	9	*	*	PROPN
fsr-3677	144	10	*	*	PUNCT
fsr-3677	144	11	denver	denver	PROPN
fsr-3677	144	12	2.09	2.09	NUM
fsr-3677	144	13	*	*	PUNCT
fsr-3677	144	14	*	*	PUNCT
fsr-3677	144	15	c.	c.	NOUN
fsr-3677	144	16	errors	error	NOUN
fsr-3677	144	17	by	by	ADP
fsr-3677	144	18	creditor	creditor	NOUN
fsr-3677	144	19	type	type	PROPN
fsr-3677	144	20	i.	i.	PROPN
fsr-3677	144	21	loan	loan	PROPN
fsr-3677	144	22	data	datum	NOUN
fsr-3677	144	23	banks	bank	NOUN
fsr-3677	144	24	0.83	0.83	NUM
fsr-3677	144	25	%	%	NOUN
fsr-3677	144	26	*	*	PUNCT
fsr-3677	144	27	*	*	PUNCT
fsr-3677	144	28	lessors	lessor	NOUN
fsr-3677	144	29	1.35	1.35	NUM
fsr-3677	144	30	dealers	dealer	NOUN
fsr-3677	144	31	1.55	1.55	NUM
fsr-3677	144	32	2	2	NUM
fsr-3677	144	33	.	.	PUNCT
fsr-3677	144	34	lease	lease	NOUN
fsr-3677	144	35	data	datum	NOUN
fsr-3677	144	36	banks	bank	NOUN
fsr-3677	144	37	nc	nc	PROPN
fsr-3677	144	38	lessors	lessors	PROPN
fsr-3677	144	39	1.80	1.80	NUM
fsr-3677	144	40	%	%	NOUN
fsr-3677	144	41	*	*	PUNCT
fsr-3677	144	42	*	*	PUNCT
fsr-3677	144	43	dealers	dealer	NOUN
fsr-3677	144	44	3.62	3.62	NUM
fsr-3677	144	45	*	*	PUNCT
fsr-3677	144	46	*	*	PUNCT
fsr-3677	144	47	0.19	0.19	NUM
fsr-3677	144	48	%	%	NOUN
fsr-3677	144	49	0.33	0.33	NUM
fsr-3677	144	50	0.31	0.31	NUM
fsr-3677	144	51	%	%	NOUN
fsr-3677	144	52	0	0	NUM
fsr-3677	144	53	%	%	NOUN
fsr-3677	144	54	0.75	0.75	NUM
fsr-3677	144	55	0	0	NUM
fsr-3677	144	56	0.71	0.71	NUM
fsr-3677	144	57	9	9	NUM
fsr-3677	144	58	0.08	0.08	NUM
fsr-3677	144	59	0	0	NUM
fsr-3677	144	60	0.12	0.12	NUM
fsr-3677	144	61	0	0	NUM
fsr-3677	144	62	0.59	0.59	NUM
fsr-3677	144	63	%	%	NOUN
fsr-3677	144	64	25	25	NUM
fsr-3677	144	65	%	%	NOUN
fsr-3677	144	66	nc	nc	PROPN
fsr-3677	144	67	0.76	0.76	NUM
fsr-3677	144	68	0	0	NUM
fsr-3677	144	69	0.52	0.52	NUM
fsr-3677	144	70	0	0	NUM
fsr-3677	144	71	0.38	0.38	NUM
fsr-3677	144	72	0	0	NUM
fsr-3677	144	73	0.07	0.07	NUM
fsr-3677	144	74	%	%	NOUN
fsr-3677	144	75	0	0	NUM
fsr-3677	144	76	%	%	NOUN
fsr-3677	144	77	0.71	0.71	NUM
fsr-3677	144	78	9	9	NUM
fsr-3677	144	79	0.23	0.23	NUM
fsr-3677	144	80	0	0	NUM
fsr-3677	144	81	nc	nc	PROPN
fsr-3677	144	82	0.17	0.17	NUM
fsr-3677	144	83	%	%	NOUN
fsr-3677	144	84	0.39	0.39	NUM
fsr-3677	144	85	1	1	NUM
fsr-3677	144	86	%	%	NOUN
fsr-3677	144	87	9	9	NUM
fsr-3677	144	88	14	14	NUM
fsr-3677	144	89	%	%	NOUN
fsr-3677	144	90	86	86	NUM
fsr-3677	144	91	%	%	NOUN
fsr-3677	144	92	8	8	NUM
fsr-3677	144	93	92	92	NUM
fsr-3677	144	94	99	99	NUM
fsr-3677	144	95	%	%	NOUN
fsr-3677	144	96	91	91	NUM
fsr-3677	144	97	100	100	NUM
fsr-3677	144	98	%	%	NOUN
fsr-3677	144	99	100	100	NUM
fsr-3677	144	100	91	91	NUM
fsr-3677	144	101	100	100	NUM
fsr-3677	144	102	100	100	NUM
fsr-3677	144	103	75	75	NUM
fsr-3677	144	104	%	%	NOUN
fsr-3677	144	105	100	100	NUM
fsr-3677	144	106	100	100	NUM
fsr-3677	144	107	100	100	NUM
fsr-3677	144	108	100	100	NUM
fsr-3677	144	109	%	%	NOUN
fsr-3677	144	110	91	91	NUM
fsr-3677	144	111	100	100	NUM
fsr-3677	144	112	notes	note	NOUN
fsr-3677	144	113	:	:	PUNCT
fsr-3677	144	114	nc	nc	PROPN
fsr-3677	144	115	insufficient	insufficient	ADJ
fsr-3677	144	116	responses	response	NOUN
fsr-3677	144	117	for	for	ADP
fsr-3677	144	118	calculation	calculation	NOUN
fsr-3677	144	119	.	.	PUNCT
fsr-3677	145	1	*	*	PUNCT
fsr-3677	145	2	*	*	PUNCT
fsr-3677	145	3	indicates	indicate	VERB
fsr-3677	145	4	significance	significance	NOUN
fsr-3677	145	5	at	at	ADP
fsr-3677	145	6	least	least	ADJ
fsr-3677	145	7	at	at	ADP
fsr-3677	145	8	the	the	DET
fsr-3677	145	9	i	i	NOUN
fsr-3677	145	10	%	%	NOUN
fsr-3677	145	11	level	level	NOUN
fsr-3677	145	12	.	.	PUNCT
fsr-3677	146	1	*	*	PUNCT
fsr-3677	146	2	indicates	indicate	VERB
fsr-3677	146	3	significance	significance	NOUN
fsr-3677	146	4	at	at	ADP
fsr-3677	146	5	least	least	ADJ
fsr-3677	146	6	at	at	ADP
fsr-3677	146	7	the	the	DET
fsr-3677	146	8	5	5	NUM
fsr-3677	146	9	%	%	NOUN
fsr-3677	146	10	level	level	NOUN
fsr-3677	146	11	.	.	PUNCT
fsr-3677	147	1	effective	effective	ADJ
fsr-3677	147	2	credit	credit	NOUN
fsr-3677	147	3	costs	cost	NOUN
fsr-3677	147	4	in	in	ADP
fsr-3677	147	5	retail	retail	ADJ
fsr-3677	147	6	financial	financial	ADJ
fsr-3677	147	7	markets	market	NOUN
fsr-3677	147	8	:	:	PUNCT
fsr-3677	147	9	leasing	lease	VERB
fsr-3677	147	10	versus	versus	ADP
fsr-3677	147	11	borrowing	borrow	VERB
fsr-3677	147	12	121	121	NUM
fsr-3677	147	13	installment	installment	NOUN
fsr-3677	147	14	borrowing	borrowing	NOUN
fsr-3677	147	15	results	result	NOUN
fsr-3677	147	16	.	.	PUNCT
fsr-3677	148	1	table	table	NOUN
fsr-3677	148	2	5	5	NUM
fsr-3677	148	3	reports	report	NOUN
fsr-3677	148	4	the	the	DET
fsr-3677	148	5	significance	significance	NOUN
fsr-3677	148	6	test	test	NOUN
fsr-3677	148	7	statistics	statistic	NOUN
fsr-3677	148	8	for	for	ADP
fsr-3677	148	9	these	these	DET
fsr-3677	148	10	data	datum	NOUN
fsr-3677	148	11	.	.	PUNCT
fsr-3677	149	1	the	the	DET
fsr-3677	149	2	absolute	absolute	ADJ
fsr-3677	149	3	value	value	NOUN
fsr-3677	149	4	of	of	ADP
fsr-3677	149	5	reporting	report	VERB
fsr-3677	149	6	errors	error	NOUN
fsr-3677	149	7	are	be	AUX
fsr-3677	149	8	used	use	VERB
fsr-3677	149	9	in	in	ADP
fsr-3677	149	10	statistical	statistical	ADJ
fsr-3677	149	11	tests	test	NOUN
fsr-3677	149	12	to	to	PART
fsr-3677	149	13	evaluate	evaluate	VERB
fsr-3677	149	14	the	the	DET
fsr-3677	149	15	magnitude	magnitude	NOUN
fsr-3677	149	16	and	and	CCONJ
fsr-3677	149	17	dispersion	dispersion	NOUN
fsr-3677	149	18	of	of	ADP
fsr-3677	149	19	these	these	DET
fsr-3677	149	20	errors	error	NOUN
fsr-3677	149	21	independent	independent	ADJ
fsr-3677	149	22	of	of	ADP
fsr-3677	149	23	their	their	PRON
fsr-3677	149	24	direction	direction	NOUN
fsr-3677	149	25	.	.	PUNCT
fsr-3677	150	1	table	table	NOUN
fsr-3677	150	2	5	5	NUM
fsr-3677	150	3	also	also	ADV
fsr-3677	150	4	reports	report	VERB
fsr-3677	150	5	directional	directional	ADJ
fsr-3677	150	6	characteristics	characteristic	NOUN
fsr-3677	150	7	of	of	ADP
fsr-3677	150	8	reporting	report	VERB
fsr-3677	150	9	errors	error	NOUN
fsr-3677	150	10	.	.	PUNCT
fsr-3677	151	1	in	in	ADP
fsr-3677	151	2	virtually	virtually	ADV
fsr-3677	151	3	all	all	DET
fsr-3677	151	4	cases	case	NOUN
fsr-3677	151	5	,	,	PUNCT
fsr-3677	151	6	calculated	calculate	VERB
fsr-3677	151	7	credit	credit	NOUN
fsr-3677	151	8	costs	cost	NOUN
fsr-3677	151	9	exceed	exceed	VERB
fsr-3677	151	10	reported	report	VERB
fsr-3677	151	11	costs	cost	NOUN
fsr-3677	151	12	.	.	PUNCT
fsr-3677	152	1	in	in	ADP
fsr-3677	152	2	other	other	ADJ
fsr-3677	152	3	words	word	NOUN
fsr-3677	152	4	,	,	PUNCT
fsr-3677	152	5	creditors	creditor	NOUN
fsr-3677	152	6	systematically	systematically	ADV
fsr-3677	152	7	understate	understate	VERB
fsr-3677	152	8	the	the	DET
fsr-3677	152	9	effective	effective	ADJ
fsr-3677	152	10	cost	cost	NOUN
fsr-3677	152	11	of	of	ADP
fsr-3677	152	12	consumer	consumer	NOUN
fsr-3677	152	13	credit	credit	NOUN
fsr-3677	152	14	.	.	PUNCT
fsr-3677	153	1	on	on	ADP
fsr-3677	153	2	average	average	ADJ
fsr-3677	153	3	,	,	PUNCT
fsr-3677	153	4	loan	loan	NOUN
fsr-3677	153	5	reporting	reporting	NOUN
fsr-3677	153	6	errors	error	NOUN
fsr-3677	153	7	are	be	AUX
fsr-3677	153	8	smaller	small	ADJ
fsr-3677	153	9	and	and	CCONJ
fsr-3677	153	10	more	more	ADV
fsr-3677	153	11	narrowly	narrowly	ADV
fsr-3677	153	12	concentrated	concentrate	VERB
fsr-3677	153	13	about	about	ADP
fsr-3677	153	14	their	their	PRON
fsr-3677	153	15	mean	mean	NOUN
fsr-3677	153	16	than	than	ADP
fsr-3677	153	17	lease	lease	NOUN
fsr-3677	153	18	errors	error	NOUN
fsr-3677	153	19	.	.	PUNCT
fsr-3677	154	1	this	this	PRON
fsr-3677	154	2	may	may	AUX
fsr-3677	154	3	occur	occur	VERB
fsr-3677	154	4	because	because	SCONJ
fsr-3677	154	5	the	the	DET
fsr-3677	154	6	truth	truth	NOUN
fsr-3677	154	7	-	-	PUNCT
fsr-3677	154	8	in	in	ADP
fsr-3677	154	9	-	-	PUNCT
fsr-3677	154	10	lending	lending	NOUN
fsr-3677	154	11	act	act	NOUN
fsr-3677	154	12	establishes	establish	VERB
fsr-3677	154	13	explicit	explicit	ADJ
fsr-3677	154	14	guidelines	guideline	NOUN
fsr-3677	154	15	for	for	ADP
fsr-3677	154	16	creditors	creditor	NOUN
fsr-3677	154	17	reporting	report	VERB
fsr-3677	154	18	borrowing	borrow	VERB
fsr-3677	154	19	cost	cost	NOUN
fsr-3677	154	20	data	datum	NOUN
fsr-3677	154	21	to	to	ADP
fsr-3677	154	22	consumers	consumer	NOUN
fsr-3677	154	23	,	,	PUNCT
fsr-3677	154	24	while	while	SCONJ
fsr-3677	154	25	similar	similar	ADJ
fsr-3677	154	26	standards	standard	NOUN
fsr-3677	154	27	do	do	AUX
fsr-3677	154	28	not	not	PART
fsr-3677	154	29	apply	apply	VERB
fsr-3677	154	30	to	to	ADP
fsr-3677	154	31	lease	lease	NOUN
fsr-3677	154	32	transactions	transaction	NOUN
fsr-3677	154	33	.	.	PUNCT
fsr-3677	155	1	the	the	DET
fsr-3677	155	2	report	report	NOUN
fsr-3677	155	3	ing	ing	ADJ
fsr-3677	155	4	errors	error	NOUN
fsr-3677	155	5	shown	show	VERB
fsr-3677	155	6	for	for	ADP
fsr-3677	155	7	loan	loan	NOUN
fsr-3677	155	8	transactions	transaction	NOUN
fsr-3677	155	9	occur	occur	VERB
fsr-3677	155	10	because	because	SCONJ
fsr-3677	155	11	the	the	DET
fsr-3677	155	12	truth	truth	NOUN
fsr-3677	155	13	-	-	PUNCT
fsr-3677	155	14	in	in	ADP
fsr-3677	155	15	-	-	PUNCT
fsr-3677	155	16	lending	lending	NOUN
fsr-3677	155	17	act	act	NOUN
fsr-3677	155	18	permits	permit	VERB
fsr-3677	155	19	creditors	creditor	NOUN
fsr-3677	155	20	to	to	PART
fsr-3677	155	21	use	use	VERB
fsr-3677	155	22	an	an	DET
fsr-3677	155	23	arithmetic	arithmetic	ADJ
fsr-3677	155	24	transformation	transformation	NOUN
fsr-3677	155	25	of	of	ADP
fsr-3677	155	26	unit	unit	NOUN
fsr-3677	155	27	-	-	PUNCT
fsr-3677	155	28	period	period	NOUN
fsr-3677	155	29	credit	credit	NOUN
fsr-3677	155	30	costs	cost	NOUN
fsr-3677	155	31	provided	provide	VERB
fsr-3677	155	32	in	in	ADP
fsr-3677	155	33	equation	equation	NOUN
fsr-3677	155	34	(	(	PUNCT
fsr-3677	155	35	3	3	NUM
fsr-3677	155	36	)	)	PUNCT
fsr-3677	155	37	to	to	PART
fsr-3677	155	38	obtain	obtain	VERB
fsr-3677	155	39	annualized	annualize	VERB
fsr-3677	155	40	credit	credit	NOUN
fsr-3677	155	41	costs	cost	NOUN
fsr-3677	155	42	.	.	PUNCT
fsr-3677	156	1	in	in	ADP
fsr-3677	156	2	keeping	keep	VERB
fsr-3677	156	3	with	with	ADP
fsr-3677	156	4	financial	financial	ADJ
fsr-3677	156	5	theory	theory	NOUN
fsr-3677	156	6	,	,	PUNCT
fsr-3677	156	7	this	this	DET
fsr-3677	156	8	study	study	NOUN
fsr-3677	156	9	generates	generate	VERB
fsr-3677	156	10	calculated	calculate	VERB
fsr-3677	156	11	credit	credit	NOUN
fsr-3677	156	12	costs	cost	NOUN
fsr-3677	156	13	using	use	VERB
fsr-3677	156	14	the	the	DET
fsr-3677	156	15	exponential	exponential	ADJ
fsr-3677	156	16	transforma	transforma	NOUN
fsr-3677	156	17	tion	tion	NOUN
fsr-3677	156	18	of	of	ADP
fsr-3677	156	19	unit	unit	NOUN
fsr-3677	156	20	-	-	PUNCT
fsr-3677	156	21	period	period	NOUN
fsr-3677	156	22	returns	return	NOUN
fsr-3677	156	23	shown	show	VERB
fsr-3677	156	24	in	in	ADP
fsr-3677	156	25	equation	equation	NOUN
fsr-3677	156	26	(	(	PUNCT
fsr-3677	156	27	2	2	NUM
fsr-3677	156	28	)	)	PUNCT
fsr-3677	156	29	.	.	PUNCT
fsr-3677	157	1	commercial	commercial	ADJ
fsr-3677	157	2	banks	bank	NOUN
fsr-3677	157	3	understate	understate	VERB
fsr-3677	157	4	effective	effective	ADJ
fsr-3677	157	5	borrowing	borrowing	NOUN
fsr-3677	157	6	costs	cost	NOUN
fsr-3677	157	7	by	by	ADP
fsr-3677	157	8	an	an	DET
fsr-3677	157	9	average	average	ADJ
fsr-3677	157	10	0.83	0.83	NUM
fsr-3677	157	11	percent	percent	NOUN
fsr-3677	157	12	.	.	PUNCT
fsr-3677	158	1	the	the	DET
fsr-3677	158	2	significance	significance	NOUN
fsr-3677	158	3	of	of	ADP
fsr-3677	158	4	this	this	DET
fsr-3677	158	5	error	error	NOUN
fsr-3677	158	6	represents	represent	VERB
fsr-3677	158	7	a	a	DET
fsr-3677	158	8	statistical	statistical	ADJ
fsr-3677	158	9	artifact	artifact	NOUN
fsr-3677	158	10	,	,	PUNCT
fsr-3677	158	11	which	which	PRON
fsr-3677	158	12	is	be	AUX
fsr-3677	158	13	ii	ii	PROPN
fsr-3677	158	14	.	.	PUNCT
fsr-3677	159	1	analysis	analysis	NOUN
fsr-3677	159	2	of	of	ADP
fsr-3677	159	3	variance	variance	NOUN
fsr-3677	159	4	a.	a.	NOUN
fsr-3677	159	5	reporting	reporting	NOUN
fsr-3677	159	6	errors	error	NOUN
fsr-3677	159	7	by	by	ADP
fsr-3677	159	8	market	market	NOUN
fsr-3677	159	9	area	area	NOUN
fsr-3677	159	10	1	1	NUM
fsr-3677	159	11	.	.	PUNCT
fsr-3677	159	12	loan	loan	NOUN
fsr-3677	159	13	data	data	PROPN
fsr-3677	159	14	:	:	PUNCT
fsr-3677	159	15	omnibus	omnibus	NOUN
fsr-3677	159	16	test	test	NOUN
fsr-3677	159	17	(	(	PUNCT
fsr-3677	159	18	welch	welch	PROPN
fsr-3677	159	19	’s	’s	PART
fsr-3677	159	20	f	f	X
fsr-3677	159	21	”	"	PUNCT
fsr-3677	159	22	)	)	PUNCT
fsr-3677	159	23	sv	sv	INTJ
fsr-3677	159	24	df	df	PROPN
fsr-3677	159	25	ss	ss	PROPN
fsr-3677	159	26	treatment	treatment	NOUN
fsr-3677	159	27	4	4	NUM
fsr-3677	159	28	17.8	17.8	NUM
fsr-3677	159	29	error	error	NOUN
fsr-3677	159	30	71	71	NUM
fsr-3677	159	31	194.8	194.8	NUM
fsr-3677	159	32	total	total	NOUN
fsr-3677	159	33	75	75	NUM
fsr-3677	159	34	212.7	212.7	NUM
fsr-3677	159	35	2	2	NUM
fsr-3677	159	36	.	.	PUNCT
fsr-3677	159	37	lease	lease	NOUN
fsr-3677	159	38	data	data	PROPN
fsr-3677	159	39	:	:	PUNCT
fsr-3677	159	40	omnibus	omnibus	NOUN
fsr-3677	159	41	test	test	NOUN
fsr-3677	159	42	(	(	PUNCT
fsr-3677	159	43	conventional	conventional	ADJ
fsr-3677	159	44	f	f	X
fsr-3677	159	45	)	)	PUNCT
fsr-3677	159	46	sv	sv	INTJ
fsr-3677	159	47	df	df	PROPN
fsr-3677	159	48	ss	ss	PROPN
fsr-3677	160	1	ms	ms	PROPN
fsr-3677	160	2	4.5	4.5	NUM
fsr-3677	160	3	2.7	2.7	NUM
fsr-3677	160	4	ms	ms	PROPN
fsr-3677	160	5	f	f	PROPN
fsr-3677	160	6	”	"	PUNCT
fsr-3677	160	7	4.8	4.8	NUM
fsr-3677	160	8	f	f	NOUN
fsr-3677	160	9	p	p	X
fsr-3677	160	10	>	>	X
fsr-3677	160	11	f	f	X
fsr-3677	160	12	>	>	X
fsr-3677	160	13	0.05	0.05	NUM
fsr-3677	160	14	p	p	NOUN
fsr-3677	160	15	>	>	X
fsr-3677	160	16	f	f	PROPN
fsr-3677	160	17	treatment	treatment	NOUN
fsr-3677	160	18	4	4	NUM
fsr-3677	160	19	41.6	41.6	NUM
fsr-3677	160	20	10.4	10.4	NUM
fsr-3677	160	21	1.4	1.4	NUM
fsr-3677	160	22	>	>	SYM
fsr-3677	160	23	0.27	0.27	NUM
fsr-3677	160	24	error	error	NOUN
fsr-3677	160	25	27	27	NUM
fsr-3677	160	26	203.2	203.2	NUM
fsr-3677	160	27	7.5	7.5	NUM
fsr-3677	160	28	total	total	NOUN
fsr-3677	160	29	31	31	NUM
fsr-3677	160	30	244.8	244.8	NUM
fsr-3677	160	31	b.	b.	NOUN
fsr-3677	160	32	reporting	report	VERB
fsr-3677	160	33	errors	error	NOUN
fsr-3677	160	34	by	by	ADP
fsr-3677	160	35	creditor	creditor	NOUN
fsr-3677	160	36	type	type	NOUN
fsr-3677	160	37	(	(	PUNCT
fsr-3677	160	38	omnibus	omnibus	NOUN
fsr-3677	160	39	test	test	NOUN
fsr-3677	160	40	(	(	PUNCT
fsr-3677	160	41	welch	welch	PROPN
fsr-3677	160	42	s	s	PART
fsr-3677	160	43	f	f	NOUN
fsr-3677	160	44	”	"	PUNCT
fsr-3677	160	45	)	)	PUNCT
fsr-3677	160	46	1	1	NUM
fsr-3677	160	47	.	.	PUNCT
fsr-3677	160	48	loan	loan	NOUN
fsr-3677	160	49	data	data	PROPN
fsr-3677	160	50	:	:	PUNCT
fsr-3677	160	51	omnibus	omnibus	NOUN
fsr-3677	160	52	test	test	NOUN
fsr-3677	160	53	(	(	PUNCT
fsr-3677	160	54	welch	welch	PROPN
fsr-3677	160	55	’s	’s	PART
fsr-3677	160	56	f	f	X
fsr-3677	160	57	”	"	PUNCT
fsr-3677	160	58	)	)	PUNCT
fsr-3677	160	59	sv	sv	INTJ
fsr-3677	161	1	df	df	PROPN
fsr-3677	161	2	ss	ss	PROPN
fsr-3677	161	3	ms	ms	PROPN
fsr-3677	161	4	treatment	treatment	NOUN
fsr-3677	161	5	2	2	NUM
fsr-3677	161	6	5.8	5.8	NUM
fsr-3677	161	7	2.9	2.9	NUM
fsr-3677	161	8	error	error	NOUN
fsr-3677	161	9	73	73	NUM
fsr-3677	161	10	206.8	206.8	NUM
fsr-3677	161	11	2.8	2.8	NUM
fsr-3677	161	12	total	total	NOUN
fsr-3677	161	13	75	75	NUM
fsr-3677	161	14	212.7	212.7	NUM
fsr-3677	161	15	2	2	NUM
fsr-3677	161	16	.	.	PUNCT
fsr-3677	161	17	lease	lease	NOUN
fsr-3677	161	18	data	data	PROPN
fsr-3677	161	19	:	:	PUNCT
fsr-3677	161	20	omnibus	omnibus	NOUN
fsr-3677	161	21	test	test	NOUN
fsr-3677	161	22	(	(	PUNCT
fsr-3677	161	23	welch	welch	PROPN
fsr-3677	161	24	’s	’s	PART
fsr-3677	161	25	f	f	X
fsr-3677	161	26	”	"	PUNCT
fsr-3677	161	27	)	)	PUNCT
fsr-3677	161	28	sv	sv	INTJ
fsr-3677	162	1	df	df	PROPN
fsr-3677	163	1	ss	ss	PROPN
fsr-3677	164	1	ms	ms	PROPN
fsr-3677	164	2	treatment	treatment	NOUN
fsr-3677	164	3	1	1	NUM
fsr-3677	164	4	12.3	12.3	NUM
fsr-3677	164	5	12.3	12.3	NUM
fsr-3677	164	6	error	error	NOUN
fsr-3677	164	7	30	30	NUM
fsr-3677	164	8	232.4	232.4	NUM
fsr-3677	164	9	7.5	7.5	NUM
fsr-3677	164	10	total	total	NOUN
fsr-3677	164	11	31	31	NUM
fsr-3677	164	12	244.8	244.8	NUM
fsr-3677	164	13	f	f	NOUN
fsr-3677	164	14	”	"	PUNCT
fsr-3677	164	15	1.3	1.3	NUM
fsr-3677	164	16	f	f	NOUN
fsr-3677	164	17	”	"	PUNCT
fsr-3677	164	18	2.6	2.6	NUM
fsr-3677	164	19	p	p	X
fsr-3677	164	20	>	>	X
fsr-3677	164	21	f	f	X
fsr-3677	164	22	>	>	X
fsr-3677	164	23	0.25	0.25	NUM
fsr-3677	164	24	p	p	X
fsr-3677	164	25	>	>	X
fsr-3677	164	26	f	f	X
fsr-3677	164	27	>	>	X
fsr-3677	164	28	0.10	0.10	NUM
fsr-3677	164	29	122	122	NUM
fsr-3677	164	30	financial	financial	ADJ
fsr-3677	164	31	services	service	NOUN
fsr-3677	164	32	review	review	NOUN
fsr-3677	164	33	,	,	PUNCT
fsr-3677	164	34	l(2	l(2	PROPN
fsr-3677	164	35	)	)	PUNCT
fsr-3677	164	36	1991	1991	NUM
fsr-3677	164	37	explained	explain	VERB
fsr-3677	164	38	by	by	ADP
fsr-3677	164	39	the	the	DET
fsr-3677	164	40	different	different	ADJ
fsr-3677	164	41	compounding	compounding	NOUN
fsr-3677	164	42	methods	method	NOUN
fsr-3677	164	43	used	use	VERB
fsr-3677	164	44	to	to	PART
fsr-3677	164	45	produce	produce	VERB
fsr-3677	164	46	calculated	calculate	VERB
fsr-3677	164	47	and	and	CCONJ
fsr-3677	164	48	reported	report	VERB
fsr-3677	164	49	borrowing	borrowing	NOUN
fsr-3677	164	50	costs	cost	NOUN
fsr-3677	164	51	in	in	ADP
fsr-3677	164	52	the	the	DET
fsr-3677	164	53	study	study	NOUN
fsr-3677	164	54	.	.	PUNCT
fsr-3677	165	1	the	the	DET
fsr-3677	165	2	modest	modest	ADJ
fsr-3677	165	3	variance	variance	NOUN
fsr-3677	165	4	associated	associate	VERB
fsr-3677	165	5	with	with	ADP
fsr-3677	165	6	report	report	NOUN
fsr-3677	165	7	ing	ing	ADJ
fsr-3677	165	8	errors	error	NOUN
fsr-3677	165	9	for	for	ADP
fsr-3677	165	10	banks	bank	NOUN
fsr-3677	165	11	suggests	suggest	VERB
fsr-3677	165	12	that	that	SCONJ
fsr-3677	165	13	these	these	DET
fsr-3677	165	14	financial	financial	ADJ
fsr-3677	165	15	institutions	institution	NOUN
fsr-3677	165	16	use	use	VERB
fsr-3677	165	17	a	a	DET
fsr-3677	165	18	consistent	consistent	ADJ
fsr-3677	165	19	methodology	methodology	NOUN
fsr-3677	165	20	to	to	PART
fsr-3677	165	21	calculate	calculate	VERB
fsr-3677	165	22	effective	effective	ADJ
fsr-3677	165	23	borrowing	borrowing	NOUN
fsr-3677	165	24	costs	cost	NOUN
fsr-3677	165	25	.	.	PUNCT
fsr-3677	166	1	while	while	SCONJ
fsr-3677	166	2	this	this	DET
fsr-3677	166	3	methodology	methodology	NOUN
fsr-3677	166	4	conforms	conform	VERB
fsr-3677	166	5	to	to	ADP
fsr-3677	166	6	federal	federal	ADJ
fsr-3677	166	7	regulations	regulation	NOUN
fsr-3677	166	8	,	,	PUNCT
fsr-3677	166	9	it	it	PRON
fsr-3677	166	10	modestly	modestly	ADV
fsr-3677	166	11	understates	understate	VERB
fsr-3677	166	12	effective	effective	ADJ
fsr-3677	166	13	borrowing	borrowing	NOUN
fsr-3677	166	14	costs	cost	NOUN
fsr-3677	166	15	.	.	PUNCT
fsr-3677	167	1	in	in	ADP
fsr-3677	167	2	addition	addition	NOUN
fsr-3677	167	3	,	,	PUNCT
fsr-3677	167	4	reporting	report	VERB
fsr-3677	167	5	errors	error	NOUN
fsr-3677	167	6	provided	provide	VERB
fsr-3677	167	7	by	by	ADP
fsr-3677	167	8	lessors	lessor	NOUN
fsr-3677	167	9	and	and	CCONJ
fsr-3677	167	10	auto	auto	NOUN
fsr-3677	167	11	dealers	dealer	NOUN
fsr-3677	167	12	are	be	AUX
fsr-3677	167	13	not	not	PART
fsr-3677	167	14	statistically	statistically	ADV
fsr-3677	167	15	significant	significant	ADJ
fsr-3677	167	16	,	,	PUNCT
fsr-3677	167	17	due	due	ADP
fsr-3677	167	18	to	to	ADP
fsr-3677	167	19	the	the	DET
fsr-3677	167	20	relatively	relatively	ADV
fsr-3677	167	21	large	large	ADJ
fsr-3677	167	22	variance	variance	NOUN
fsr-3677	167	23	in	in	ADP
fsr-3677	167	24	these	these	DET
fsr-3677	167	25	data	datum	NOUN
fsr-3677	167	26	.	.	PUNCT
fsr-3677	168	1	while	while	SCONJ
fsr-3677	168	2	the	the	DET
fsr-3677	168	3	truth	truth	NOUN
fsr-3677	168	4	-	-	PUNCT
fsr-3677	168	5	in	in	ADP
fsr-3677	168	6	-	-	PUNCT
fsr-3677	168	7	lending	lending	NOUN
fsr-3677	168	8	act	act	NOUN
fsr-3677	168	9	applies	apply	VERB
fsr-3677	168	10	to	to	ADP
fsr-3677	168	11	all	all	DET
fsr-3677	168	12	lenders	lender	NOUN
fsr-3677	168	13	who	who	PRON
fsr-3677	168	14	regularly	regularly	ADV
fsr-3677	168	15	extend	extend	VERB
fsr-3677	168	16	consumer	consumer	NOUN
fsr-3677	168	17	credit	credit	NOUN
fsr-3677	168	18	,	,	PUNCT
fsr-3677	168	19	lessors	lessor	NOUN
fsr-3677	168	20	and	and	CCONJ
fsr-3677	168	21	auto	auto	NOUN
fsr-3677	168	22	dealers	dealer	NOUN
fsr-3677	168	23	do	do	AUX
fsr-3677	168	24	not	not	PART
fsr-3677	168	25	appear	appear	VERB
fsr-3677	168	26	to	to	PART
fsr-3677	168	27	follow	follow	VERB
fsr-3677	168	28	a	a	DET
fsr-3677	168	29	common	common	ADJ
fsr-3677	168	30	methodology	methodology	NOUN
fsr-3677	168	31	in	in	ADP
fsr-3677	168	32	deter	deter	NOUN
fsr-3677	168	33	mining	mining	NOUN
fsr-3677	168	34	and	and	CCONJ
fsr-3677	168	35	reporting	report	VERB
fsr-3677	168	36	effective	effective	ADJ
fsr-3677	168	37	credit	credit	NOUN
fsr-3677	168	38	costs	cost	NOUN
fsr-3677	168	39	.	.	PUNCT
fsr-3677	169	1	the	the	DET
fsr-3677	169	2	statistical	statistical	ADJ
fsr-3677	169	3	significance	significance	NOUN
fsr-3677	169	4	associated	associate	VERB
fsr-3677	169	5	with	with	ADP
fsr-3677	169	6	credit	credit	NOUN
fsr-3677	169	7	cost	cost	NOUN
fsr-3677	169	8	reporting	reporting	NOUN
fsr-3677	169	9	errors	error	NOUN
fsr-3677	169	10	is	be	AUX
fsr-3677	169	11	not	not	PART
fsr-3677	169	12	attributable	attributable	ADJ
fsr-3677	169	13	to	to	ADP
fsr-3677	169	14	market	market	NOUN
fsr-3677	169	15	area	area	NOUN
fsr-3677	169	16	or	or	CCONJ
fsr-3677	169	17	creditor	creditor	NOUN
fsr-3677	169	18	type	type	NOUN
fsr-3677	169	19	.	.	PUNCT
fsr-3677	170	1	table	table	NOUN
fsr-3677	170	2	5	5	NUM
fsr-3677	170	3	shows	show	VERB
fsr-3677	170	4	that	that	SCONJ
fsr-3677	170	5	anova	anova	PROPN
fsr-3677	170	6	tests	test	NOUN
fsr-3677	170	7	performed	perform	VERB
fsr-3677	170	8	on	on	ADP
fsr-3677	170	9	the	the	DET
fsr-3677	170	10	data	datum	NOUN
fsr-3677	170	11	do	do	AUX
fsr-3677	170	12	not	not	PART
fsr-3677	170	13	yield	yield	VERB
fsr-3677	170	14	significant	significant	ADJ
fsr-3677	170	15	results	result	NOUN
fsr-3677	170	16	.	.	PUNCT
fsr-3677	171	1	credit	credit	NOUN
fsr-3677	171	2	cost	cost	NOUN
fsr-3677	171	3	reporting	reporting	NOUN
fsr-3677	171	4	errors	error	NOUN
fsr-3677	171	5	occur	occur	VERB
fsr-3677	171	6	systematically	systematically	ADV
fsr-3677	171	7	throughout	throughout	ADP
fsr-3677	171	8	the	the	DET
fsr-3677	171	9	consumer	consumer	NOUN
fsr-3677	171	10	credit	credit	NOUN
fsr-3677	171	11	industry	industry	NOUN
fsr-3677	171	12	;	;	PUNCT
fsr-3677	171	13	they	they	PRON
fsr-3677	171	14	are	be	AUX
fsr-3677	171	15	not	not	PART
fsr-3677	171	16	isolated	isolate	VERB
fsr-3677	171	17	within	within	ADP
fsr-3677	171	18	a	a	DET
fsr-3677	171	19	particular	particular	ADJ
fsr-3677	171	20	geographic	geographic	ADJ
fsr-3677	171	21	area	area	NOUN
fsr-3677	171	22	or	or	CCONJ
fsr-3677	171	23	unique	unique	ADJ
fsr-3677	171	24	to	to	ADP
fsr-3677	171	25	a	a	DET
fsr-3677	171	26	particular	particular	ADJ
fsr-3677	171	27	type	type	NOUN
fsr-3677	171	28	of	of	ADP
fsr-3677	171	29	credit	credit	NOUN
fsr-3677	171	30	supplier	supplier	NOUN
fsr-3677	171	31	.	.	PUNCT
fsr-3677	172	1	3.2	3.2	NUM
fsr-3677	172	2	.	.	PUNCT
fsr-3677	173	1	explaining	explain	VERB
fsr-3677	173	2	credit	credit	NOUN
fsr-3677	173	3	cost	cost	NOUN
fsr-3677	173	4	differences	difference	NOUN
fsr-3677	173	5	:	:	PUNCT
fsr-3677	173	6	leasing	lease	VERB
fsr-3677	173	7	i	i	PRON
fsr-3677	173	8	/	/	SYM
fsr-3677	173	9	et	et	PROPN
fsr-3677	173	10	-	-	PUNCT
fsr-3677	173	11	sus	sus	PROPN
fsr-3677	173	12	borrowing	borrow	VERB
fsr-3677	173	13	the	the	DET
fsr-3677	173	14	finance	finance	NOUN
fsr-3677	173	15	literature	literature	NOUN
fsr-3677	173	16	demonstrates	demonstrate	VERB
fsr-3677	173	17	that	that	SCONJ
fsr-3677	173	18	long	long	ADJ
fsr-3677	173	19	-	-	PUNCT
fsr-3677	173	20	term	term	NOUN
fsr-3677	173	21	lease	lease	NOUN
fsr-3677	173	22	contracts	contract	NOUN
fsr-3677	173	23	are	be	AUX
fsr-3677	173	24	similar	similar	ADJ
fsr-3677	173	25	to	to	ADP
fsr-3677	173	26	secured	secured	ADJ
fsr-3677	173	27	debt	debt	NOUN
fsr-3677	173	28	in	in	ADP
fsr-3677	173	29	many	many	ADJ
fsr-3677	173	30	respects	respect	NOUN
fsr-3677	173	31	,	,	PUNCT
fsr-3677	173	32	but	but	CCONJ
fsr-3677	173	33	as	as	SCONJ
fsr-3677	173	34	smith	smith	PROPN
fsr-3677	173	35	and	and	CCONJ
fsr-3677	173	36	wakeman	wakeman	PROPN
fsr-3677	173	37	(	(	PUNCT
fsr-3677	173	38	1985	1985	NUM
fsr-3677	173	39	)	)	PUNCT
fsr-3677	173	40	and	and	CCONJ
fsr-3677	173	41	ang	ang	PROPN
fsr-3677	173	42	and	and	CCONJ
fsr-3677	173	43	peterson	peterson	PROPN
fsr-3677	173	44	(	(	PUNCT
fsr-3677	173	45	1984	1984	NUM
fsr-3677	173	46	)	)	PUNCT
fsr-3677	173	47	illustrate	illustrate	VERB
fsr-3677	173	48	,	,	PUNCT
fsr-3677	173	49	these	these	DET
fsr-3677	173	50	financing	financing	NOUN
fsr-3677	173	51	alternatives	alternative	NOUN
fsr-3677	173	52	are	be	AUX
fsr-3677	173	53	clearly	clearly	ADV
fsr-3677	173	54	different	different	ADJ
fsr-3677	173	55	from	from	ADP
fsr-3677	173	56	one	one	NUM
fsr-3677	173	57	another	another	DET
fsr-3677	173	58	.	.	PUNCT
fsr-3677	174	1	in	in	ADP
fsr-3677	174	2	spite	spite	NOUN
fsr-3677	174	3	of	of	ADP
fsr-3677	174	4	their	their	PRON
fsr-3677	174	5	differences	difference	NOUN
fsr-3677	174	6	,	,	PUNCT
fsr-3677	174	7	mdb	mdb	PROPN
fsr-3677	174	8	explain	explain	VERB
fsr-3677	174	9	that	that	SCONJ
fsr-3677	174	10	both	both	DET
fsr-3677	174	11	leasing	leasing	NOUN
fsr-3677	174	12	and	and	CCONJ
fsr-3677	174	13	borrowing	borrowing	NOUN
fsr-3677	174	14	represent	represent	VERB
fsr-3677	174	15	a	a	DET
fsr-3677	174	16	means	mean	NOUN
fsr-3677	174	17	for	for	ADP
fsr-3677	174	18	lessees	lessee	NOUN
fsr-3677	174	19	/	/	SYM
fsr-3677	174	20	borrowers	borrower	NOUN
fsr-3677	174	21	to	to	PART
fsr-3677	174	22	acquire	acquire	VERB
fsr-3677	174	23	the	the	DET
fsr-3677	174	24	necessary	necessary	ADJ
fsr-3677	174	25	cash	cash	NOUN
fsr-3677	174	26	to	to	PART
fsr-3677	174	27	support	support	VERB
fsr-3677	174	28	asset	asset	NOUN
fsr-3677	174	29	acquisition	acquisition	NOUN
fsr-3677	174	30	plans	plan	NOUN
fsr-3677	174	31	.	.	PUNCT
fsr-3677	175	1	as	as	ADP
fsr-3677	175	2	such	such	ADJ
fsr-3677	175	3	,	,	PUNCT
fsr-3677	175	4	miller	miller	PROPN
fsr-3677	175	5	and	and	CCONJ
fsr-3677	175	6	upton	upton	PROPN
fsr-3677	175	7	(	(	PUNCT
fsr-3677	175	8	1976	1976	NUM
fsr-3677	175	9	)	)	PUNCT
fsr-3677	175	10	point	point	VERB
fsr-3677	175	11	out	out	ADP
fsr-3677	175	12	that	that	SCONJ
fsr-3677	175	13	in	in	ADP
fsr-3677	175	14	efficient	efficient	ADJ
fsr-3677	175	15	and	and	CCONJ
fsr-3677	175	16	competitive	competitive	ADJ
fsr-3677	175	17	capital	capital	NOUN
fsr-3677	175	18	markets	market	NOUN
fsr-3677	175	19	,	,	PUNCT
fsr-3677	175	20	the	the	DET
fsr-3677	175	21	financial	financial	ADJ
fsr-3677	175	22	costs	cost	NOUN
fsr-3677	175	23	of	of	ADP
fsr-3677	175	24	leasing	leasing	NOUN
fsr-3677	175	25	and	and	CCONJ
fsr-3677	175	26	borrowing	borrowing	NOUN
fsr-3677	175	27	must	must	AUX
fsr-3677	175	28	be	be	AUX
fsr-3677	175	29	equal	equal	ADJ
fsr-3677	175	30	.	.	PUNCT
fsr-3677	176	1	informed	informed	ADJ
fsr-3677	176	2	lessees	lessee	NOUN
fsr-3677	176	3	/	/	SYM
fsr-3677	176	4	borrowers	borrower	NOUN
fsr-3677	176	5	seek	seek	VERB
fsr-3677	176	6	out	out	ADP
fsr-3677	176	7	the	the	DET
fsr-3677	176	8	lowest	low	ADJ
fsr-3677	176	9	-	-	PUNCT
fsr-3677	176	10	cost	cost	NOUN
fsr-3677	176	11	source	source	NOUN
fsr-3677	176	12	of	of	ADP
fsr-3677	176	13	credit	credit	NOUN
fsr-3677	176	14	,	,	PUNCT
fsr-3677	176	15	while	while	SCONJ
fsr-3677	176	16	competition	competition	NOUN
fsr-3677	176	17	among	among	ADP
fsr-3677	176	18	different	different	ADJ
fsr-3677	176	19	credit	credit	NOUN
fsr-3677	176	20	providers	provider	NOUN
fsr-3677	176	21	drives	drive	VERB
fsr-3677	176	22	economic	economic	ADJ
fsr-3677	176	23	rents	rent	NOUN
fsr-3677	176	24	toward	toward	ADP
fsr-3677	176	25	zero	zero	NUM
fsr-3677	176	26	.	.	PUNCT
fsr-3677	176	27	table	table	NOUN
fsr-3677	176	28	6	6	NUM
fsr-3677	176	29	reveals	reveal	NOUN
fsr-3677	176	30	,	,	PUNCT
fsr-3677	176	31	however	however	ADV
fsr-3677	176	32	,	,	PUNCT
fsr-3677	176	33	that	that	SCONJ
fsr-3677	176	34	under	under	ADP
fsr-3677	176	35	the	the	DET
fsr-3677	176	36	current	current	ADJ
fsr-3677	176	37	tax	tax	NOUN
fsr-3677	176	38	treatment	treatment	NOUN
fsr-3677	176	39	of	of	ADP
fsr-3677	176	40	personal	personal	ADJ
fsr-3677	176	41	borrowing	borrowing	NOUN
fsr-3677	176	42	and	and	CCONJ
fsr-3677	176	43	leasing	leasing	NOUN
fsr-3677	176	44	transactions	transaction	NOUN
fsr-3677	176	45	,	,	PUNCT
fsr-3677	176	46	the	the	DET
fsr-3677	176	47	effective	effective	ADJ
fsr-3677	176	48	annual	annual	ADJ
fsr-3677	176	49	percentage	percentage	NOUN
fsr-3677	176	50	costs	cost	NOUN
fsr-3677	176	51	of	of	ADP
fsr-3677	176	52	these	these	DET
fsr-3677	176	53	alternative	alternative	ADJ
fsr-3677	176	54	financing	financing	NOUN
fsr-3677	176	55	arrangements	arrangement	NOUN
fsr-3677	176	56	are	be	AUX
fsr-3677	176	57	not	not	PART
fsr-3677	176	58	the	the	DET
fsr-3677	176	59	same	same	ADJ
fsr-3677	176	60	.	.	PUNCT
fsr-3677	177	1	in	in	ADP
fsr-3677	177	2	addition	addition	NOUN
fsr-3677	177	3	,	,	PUNCT
fsr-3677	177	4	the	the	DET
fsr-3677	177	5	effective	effective	ADJ
fsr-3677	177	6	cost	cost	NOUN
fsr-3677	177	7	of	of	ADP
fsr-3677	177	8	leasing	leasing	NOUN
fsr-3677	177	9	is	be	AUX
fsr-3677	177	10	neither	neither	CCONJ
fsr-3677	177	11	unilaterally	unilaterally	ADV
fsr-3677	177	12	higher	high	ADJ
fsr-3677	177	13	,	,	PUNCT
fsr-3677	177	14	nor	nor	CCONJ
fsr-3677	177	15	lower	low	ADJ
fsr-3677	177	16	,	,	PUNCT
fsr-3677	177	17	than	than	SCONJ
fsr-3677	177	18	the	the	DET
fsr-3677	177	19	corresponding	corresponding	NOUN
fsr-3677	177	20	borrow	borrow	VERB
fsr-3677	177	21	ing	ing	ADJ
fsr-3677	177	22	cost	cost	NOUN
fsr-3677	177	23	.	.	PUNCT
fsr-3677	178	1	in	in	ADP
fsr-3677	178	2	roughly	roughly	ADV
fsr-3677	178	3	one	one	NUM
fsr-3677	178	4	-	-	PUNCT
fsr-3677	178	5	half	half	NOUN
fsr-3677	178	6	of	of	ADP
fsr-3677	178	7	the	the	DET
fsr-3677	178	8	sample	sample	NOUN
fsr-3677	178	9	cases	case	NOUN
fsr-3677	178	10	,	,	PUNCT
fsr-3677	178	11	borrowing	borrowing	NOUN
fsr-3677	178	12	costs	cost	NOUN
fsr-3677	178	13	exceeded	exceed	VERB
fsr-3677	178	14	leasing	leasing	NOUN
fsr-3677	178	15	costs	cost	NOUN
fsr-3677	178	16	,	,	PUNCT
fsr-3677	178	17	while	while	SCONJ
fsr-3677	178	18	the	the	DET
fsr-3677	178	19	remaining	remain	VERB
fsr-3677	178	20	cases	case	NOUN
fsr-3677	178	21	exhibit	exhibit	VERB
fsr-3677	178	22	the	the	DET
fsr-3677	178	23	opposite	opposite	ADJ
fsr-3677	178	24	cost	cost	NOUN
fsr-3677	178	25	preference	preference	NOUN
fsr-3677	178	26	.	.	PUNCT
fsr-3677	179	1	this	this	DET
fsr-3677	179	2	result	result	NOUN
fsr-3677	179	3	counters	counter	VERB
fsr-3677	179	4	many	many	ADJ
fsr-3677	179	5	previous	previous	ADJ
fsr-3677	179	6	empirical	empirical	ADJ
fsr-3677	179	7	studies	study	NOUN
fsr-3677	179	8	in	in	ADP
fsr-3677	179	9	the	the	DET
fsr-3677	179	10	finance	finance	NOUN
fsr-3677	179	11	literature	literature	NOUN
fsr-3677	179	12	examining	examine	VERB
fsr-3677	179	13	leasing	leasing	NOUN
fsr-3677	179	14	costs	cost	NOUN
fsr-3677	179	15	.	.	PUNCT
fsr-3677	180	1	for	for	ADP
fsr-3677	180	2	example	example	NOUN
fsr-3677	180	3	,	,	PUNCT
fsr-3677	180	4	sorensen	sorensen	PROPN
fsr-3677	180	5	and	and	CCONJ
fsr-3677	180	6	johnson	johnson	PROPN
fsr-3677	180	7	(	(	PUNCT
fsr-3677	180	8	1977	1977	NUM
fsr-3677	180	9	)	)	PUNCT
fsr-3677	180	10	,	,	PUNCT
fsr-3677	180	11	mcgugan	mcgugan	NOUN
fsr-3677	180	12	and	and	CCONJ
fsr-3677	180	13	caves	cave	NOUN
fsr-3677	180	14	(	(	PUNCT
fsr-3677	180	15	1974	1974	NUM
fsr-3677	180	16	)	)	PUNCT
fsr-3677	180	17	,	,	PUNCT
fsr-3677	180	18	gudikunst	gudikunst	PROPN
fsr-3677	180	19	and	and	CCONJ
fsr-3677	180	20	roberts	roberts	PROPN
fsr-3677	180	21	(	(	PUNCT
fsr-3677	180	22	1978	1978	NUM
fsr-3677	180	23	)	)	PUNCT
fsr-3677	180	24	,	,	PUNCT
fsr-3677	180	25	and	and	CCONJ
fsr-3677	180	26	crawford	crawford	PROPN
fsr-3677	180	27	,	,	PUNCT
fsr-3677	180	28	harper	harper	NOUN
fsr-3677	180	29	and	and	CCONJ
fsr-3677	180	30	mcconnell	mcconnell	PROPN
fsr-3677	180	31	(	(	PUNCT
fsr-3677	180	32	198	198	NUM
fsr-3677	180	33	1	1	NUM
fsr-3677	180	34	)	)	PUNCT
fsr-3677	180	35	estimate	estimate	VERB
fsr-3677	180	36	the	the	DET
fsr-3677	180	37	internal	internal	ADJ
fsr-3677	180	38	rates	rate	NOUN
fsr-3677	180	39	of	of	ADP
fsr-3677	180	40	return	return	NOUN
fsr-3677	180	41	associated	associate	VERB
fsr-3677	180	42	with	with	ADP
fsr-3677	180	43	a	a	DET
fsr-3677	180	44	variety	variety	NOUN
fsr-3677	180	45	of	of	ADP
fsr-3677	180	46	different	different	ADJ
fsr-3677	180	47	corporate	corporate	ADJ
fsr-3677	180	48	financial	financial	ADJ
fsr-3677	180	49	lease	lease	NOUN
fsr-3677	180	50	contracts	contract	NOUN
fsr-3677	180	51	.	.	PUNCT
fsr-3677	181	1	in	in	ADP
fsr-3677	181	2	general	general	ADJ
fsr-3677	181	3	,	,	PUNCT
fsr-3677	181	4	these	these	DET
fsr-3677	181	5	studies	study	NOUN
fsr-3677	181	6	report	report	VERB
fsr-3677	181	7	that	that	SCONJ
fsr-3677	181	8	lease	lease	NOUN
fsr-3677	181	9	yields	yield	NOUN
fsr-3677	181	10	unilaterally	unilaterally	ADV
fsr-3677	181	11	exceed	exceed	VERB
fsr-3677	181	12	equivalent	equivalent	ADJ
fsr-3677	181	13	debt	debt	NOUN
fsr-3677	181	14	financing	financing	NOUN
fsr-3677	181	15	costs	cost	NOUN
fsr-3677	181	16	.	.	PUNCT
fsr-3677	182	1	in	in	ADP
fsr-3677	182	2	contrast	contrast	NOUN
fsr-3677	182	3	to	to	ADP
fsr-3677	182	4	this	this	DET
fsr-3677	182	5	evidence	evidence	NOUN
fsr-3677	182	6	,	,	PUNCT
fsr-3677	182	7	the	the	DET
fsr-3677	182	8	finance	finance	NOUN
fsr-3677	182	9	literature	literature	NOUN
fsr-3677	182	10	offers	offer	VERB
fsr-3677	182	11	a	a	DET
fsr-3677	182	12	number	number	NOUN
fsr-3677	182	13	of	of	ADP
fsr-3677	182	14	reasons	reason	NOUN
fsr-3677	182	15	to	to	PART
fsr-3677	182	16	explain	explain	VERB
fsr-3677	182	17	why	why	SCONJ
fsr-3677	182	18	in	in	ADP
fsr-3677	182	19	some	some	DET
fsr-3677	182	20	cases	case	NOUN
fsr-3677	182	21	,	,	PUNCT
fsr-3677	182	22	the	the	DET
fsr-3677	182	23	cost	cost	NOUN
fsr-3677	182	24	of	of	ADP
fsr-3677	182	25	leasing	leasing	NOUN
fsr-3677	182	26	should	should	AUX
fsr-3677	182	27	exceed	exceed	VERB
fsr-3677	182	28	that	that	PRON
fsr-3677	182	29	of	of	ADP
fsr-3677	182	30	borrowing	borrowing	NOUN
fsr-3677	182	31	,	,	PUNCT
fsr-3677	182	32	while	while	SCONJ
fsr-3677	182	33	in	in	ADP
fsr-3677	182	34	other	other	ADJ
fsr-3677	182	35	cases	case	NOUN
fsr-3677	182	36	,	,	PUNCT
fsr-3677	182	37	the	the	DET
fsr-3677	182	38	reverse	reverse	NOUN
fsr-3677	182	39	is	be	AUX
fsr-3677	182	40	true	true	ADJ
fsr-3677	182	41	.	.	PUNCT
fsr-3677	183	1	this	this	DET
fsr-3677	183	2	literature	literature	NOUN
fsr-3677	183	3	is	be	AUX
fsr-3677	183	4	useful	useful	ADJ
fsr-3677	183	5	for	for	ADP
fsr-3677	183	6	interpreting	interpret	VERB
fsr-3677	183	7	the	the	DET
fsr-3677	183	8	results	result	NOUN
fsr-3677	183	9	shown	show	VERB
fsr-3677	183	10	in	in	ADP
fsr-3677	183	11	table	table	NOUN
fsr-3677	183	12	6	6	NUM
fsr-3677	183	13	.	.	PUNCT
fsr-3677	183	14	effective	effective	ADJ
fsr-3677	183	15	credit	credit	NOUN
fsr-3677	183	16	costs	cost	NOUN
fsr-3677	183	17	in	in	ADP
fsr-3677	183	18	retail	retail	ADJ
fsr-3677	183	19	financial	financial	ADJ
fsr-3677	183	20	markets	market	NOUN
fsr-3677	183	21	:	:	PUNCT
fsr-3677	183	22	leasing	lease	VERB
fsr-3677	183	23	versus	versus	ADP
fsr-3677	183	24	borrowing	borrow	VERB
fsr-3677	183	25	123	123	NUM
fsr-3677	183	26	table	table	NOUN
fsr-3677	183	27	6	6	NUM
fsr-3677	183	28	.	.	PUNCT
fsr-3677	183	29	credit	credit	NOUN
fsr-3677	183	30	cost	cost	NOUN
fsr-3677	183	31	differences	difference	NOUN
fsr-3677	183	32	:	:	PUNCT
fsr-3677	183	33	leasing	lease	VERB
fsr-3677	183	34	versus	versus	ADP
fsr-3677	183	35	borrowing	borrowing	NOUN
fsr-3677	183	36	(	(	PUNCT
fsr-3677	183	37	difference	difference	NOUN
fsr-3677	183	38	=	=	NOUN
fsr-3677	183	39	calculated	calculated	ADJ
fsr-3677	183	40	lease	lease	NOUN
fsr-3677	183	41	cost	cost	NOUN
fsr-3677	183	42	calculated	calculate	VERB
fsr-3677	183	43	loan	loan	NOUN
fsr-3677	183	44	cost	cost	NOUN
fsr-3677	183	45	)	)	PUNCT
fsr-3677	183	46	i.	i.	NOUN
fsr-3677	183	47	tests	test	NOUN
fsr-3677	183	48	of	of	ADP
fsr-3677	183	49	significance	significance	NOUN
fsr-3677	183	50	(	(	PUNCT
fsr-3677	183	51	unequal	unequal	ADJ
fsr-3677	183	52	population	population	NOUN
fsr-3677	183	53	variances	variance	NOUN
fsr-3677	183	54	)	)	PUNCT
fsr-3677	183	55	absolute	absolute	ADJ
fsr-3677	183	56	value	value	NOUN
fsr-3677	183	57	of	of	ADP
fsr-3677	183	58	credit	credit	NOUN
fsr-3677	183	59	cost	cost	NOUN
fsr-3677	183	60	difference	difference	NOUN
fsr-3677	183	61	mean	mean	NOUN
fsr-3677	184	1	std	std	NOUN
fsr-3677	184	2	.	.	NOUN
fsr-3677	184	3	error	error	NOUN
fsr-3677	184	4	proportion	proportion	NOUN
fsr-3677	184	5	of	of	ADP
fsr-3677	184	6	sample	sample	NOUN
fsr-3677	184	7	where	where	SCONJ
fsr-3677	184	8	difference	difference	NOUN
fsr-3677	184	9	>	>	X
fsr-3677	184	10	0	0	NUM
fsr-3677	184	11	difference	difference	NOUN
fsr-3677	184	12	<	<	X
fsr-3677	184	13	0	0	NUM
fsr-3677	184	14	a.	a.	NOUN
fsr-3677	184	15	aggregate	aggregate	NOUN
fsr-3677	184	16	sample	sample	NOUN
fsr-3677	184	17	2.92	2.92	NUM
fsr-3677	184	18	%	%	NOUN
fsr-3677	184	19	*	*	PUNCT
fsr-3677	184	20	*	*	PUNCT
fsr-3677	184	21	0.27	0.27	NUM
fsr-3677	184	22	%	%	NOUN
fsr-3677	184	23	52	52	NUM
fsr-3677	184	24	%	%	NOUN
fsr-3677	184	25	48	48	NUM
fsr-3677	184	26	%	%	NOUN
fsr-3677	184	27	b.	b.	PROPN
fsr-3677	184	28	credit	credit	NOUN
fsr-3677	184	29	cost	cost	NOUN
fsr-3677	184	30	difference	difference	NOUN
fsr-3677	184	31	by	by	ADP
fsr-3677	184	32	market	market	NOUN
fsr-3677	184	33	area	area	NOUN
fsr-3677	184	34	philadelphia	philadelphia	PROPN
fsr-3677	184	35	2.72	2.72	NUM
fsr-3677	184	36	%	%	NOUN
fsr-3677	184	37	*	*	PUNCT
fsr-3677	184	38	*	*	PROPN
fsr-3677	184	39	0.41	0.41	NUM
fsr-3677	184	40	%	%	NOUN
fsr-3677	184	41	45	45	NUM
fsr-3677	184	42	%	%	NOUN
fsr-3677	184	43	55	55	NUM
fsr-3677	184	44	%	%	NOUN
fsr-3677	184	45	miami	miami	PROPN
fsr-3677	184	46	3.63	3.63	NUM
fsr-3677	184	47	*	*	SYM
fsr-3677	184	48	0.95	0.95	NUM
fsr-3677	184	49	33	33	NUM
fsr-3677	184	50	67	67	NUM
fsr-3677	184	51	cleveland	cleveland	NOUN
fsr-3677	184	52	3.58	3.58	NUM
fsr-3677	184	53	*	*	PUNCT
fsr-3677	185	1	*	*	PUNCT
fsr-3677	185	2	0.65	0.65	NUM
fsr-3677	185	3	38	38	NUM
fsr-3677	185	4	62	62	NUM
fsr-3677	185	5	atlanta	atlanta	PROPN
fsr-3677	185	6	3.25	3.25	NUM
fsr-3677	185	7	*	*	PUNCT
fsr-3677	185	8	*	*	PROPN
fsr-3677	185	9	0.89	0.89	NUM
fsr-3677	185	10	87	87	NUM
fsr-3677	185	11	13	13	NUM
fsr-3677	185	12	denver	denver	PROPN
fsr-3677	185	13	2.08	2.08	NUM
fsr-3677	185	14	*	*	PUNCT
fsr-3677	185	15	*	*	PUNCT
fsr-3677	185	16	0.50	0.50	NUM
fsr-3677	185	17	78	78	NUM
fsr-3677	185	18	22	22	NUM
fsr-3677	185	19	c.	c.	NOUN
fsr-3677	185	20	credit	credit	NOUN
fsr-3677	185	21	cost	cost	NOUN
fsr-3677	185	22	difference	difference	NOUN
fsr-3677	185	23	by	by	ADP
fsr-3677	185	24	creditor	creditor	NOUN
fsr-3677	185	25	rvpe	rvpe	PROPN
fsr-3677	185	26	banks	banks	PROPN
fsr-3677	185	27	nc	nc	PROPN
fsr-3677	185	28	nc	nc	PROPN
fsr-3677	185	29	lessors	lessors	PROPN
fsr-3677	185	30	2.53	2.53	NUM
fsr-3677	185	31	%	%	NOUN
fsr-3677	185	32	*	*	PUNCT
fsr-3677	185	33	*	*	PUNCT
fsr-3677	185	34	0.51	0.51	NUM
fsr-3677	185	35	%	%	NOUN
fsr-3677	185	36	36	36	NUM
fsr-3677	185	37	%	%	NOUN
fsr-3677	185	38	64	64	NUM
fsr-3677	185	39	%	%	NOUN
fsr-3677	185	40	dealers	dealer	NOUN
fsr-3677	185	41	3.01	3.01	NUM
fsr-3677	185	42	*	*	PUNCT
fsr-3677	185	43	*	*	PUNCT
fsr-3677	185	44	0.32	0.32	NUM
fsr-3677	185	45	56	56	NUM
fsr-3677	185	46	44	44	NUM
fsr-3677	185	47	ii	ii	NOUN
fsr-3677	185	48	.	.	PUNCT
fsr-3677	186	1	analysis	analysis	NOUN
fsr-3677	186	2	of	of	ADP
fsr-3677	186	3	variance	variance	NOUN
fsr-3677	186	4	a.	a.	NOUN
fsr-3677	186	5	absolute	absolute	PROPN
fsr-3677	186	6	value	value	NOUN
fsr-3677	186	7	of	of	ADP
fsr-3677	186	8	credit	credit	NOUN
fsr-3677	186	9	cost	cost	NOUN
fsr-3677	186	10	difference	difference	NOUN
fsr-3677	186	11	by	by	ADP
fsr-3677	186	12	market	market	NOUN
fsr-3677	186	13	area	area	NOUN
fsr-3677	186	14	:	:	PUNCT
fsr-3677	186	15	omnibus	omnibus	ADJ
fsr-3677	186	16	test	test	NOUN
fsr-3677	186	17	(	(	PUNCT
fsr-3677	186	18	conventional	conventional	ADJ
fsr-3677	186	19	f	f	X
fsr-3677	186	20	)	)	PUNCT
fsr-3677	186	21	sv	sv	INTJ
fsr-3677	186	22	df	df	PROPN
fsr-3677	186	23	ss	ss	PROPN
fsr-3677	187	1	ms	ms	PROPN
fsr-3677	187	2	f	f	PROPN
fsr-3677	187	3	”	"	PUNCT
fsr-3677	187	4	p	p	PROPN
fsr-3677	187	5	>	>	X
fsr-3677	187	6	f	f	PROPN
fsr-3677	187	7	treatment	treatment	NOUN
fsr-3677	187	8	4	4	NUM
fsr-3677	187	9	15.3	15.3	NUM
fsr-3677	187	10	3.8	3.8	NUM
fsr-3677	187	11	0.7	0.7	NUM
fsr-3677	187	12	0.58	0.58	NUM
fsr-3677	187	13	error	error	NOUN
fsr-3677	187	14	65	65	NUM
fsr-3677	187	15	344.1	344.1	NUM
fsr-3677	187	16	5.3	5.3	NUM
fsr-3677	187	17	total	total	NOUN
fsr-3677	187	18	70	70	NUM
fsr-3677	187	19	359.4	359.4	NUM
fsr-3677	187	20	b.	b.	PROPN
fsr-3677	187	21	absolute	absolute	ADJ
fsr-3677	187	22	value	value	NOUN
fsr-3677	187	23	of	of	ADP
fsr-3677	187	24	credit	credit	NOUN
fsr-3677	187	25	cost	cost	NOUN
fsr-3677	187	26	difference	difference	NOUN
fsr-3677	187	27	by	by	ADP
fsr-3677	187	28	creditor	creditor	NOUN
fsr-3677	187	29	type	type	NOUN
fsr-3677	187	30	:	:	PUNCT
fsr-3677	187	31	omnibus	omnibus	ADJ
fsr-3677	187	32	test	test	NOUN
fsr-3677	187	33	(	(	PUNCT
fsr-3677	187	34	conventional	conventional	ADJ
fsr-3677	187	35	f	f	X
fsr-3677	187	36	)	)	PUNCT
fsr-3677	187	37	sv	sv	INTJ
fsr-3677	187	38	df	df	PROPN
fsr-3677	187	39	ss	ss	PROPN
fsr-3677	188	1	ms	ms	PROPN
fsr-3677	188	2	f	f	PROPN
fsr-3677	188	3	r	r	PROPN
fsr-3677	188	4	>	>	X
fsr-3677	188	5	f	f	PROPN
fsr-3677	188	6	treatment	treatment	NOUN
fsr-3677	188	7	i	i	NOUN
fsr-3677	188	8	2.6	2.6	NUM
fsr-3677	188	9	2.6	2.6	NUM
fsr-3677	188	10	0.5	0.5	NUM
fsr-3677	188	11	0.49	0.49	NUM
fsr-3677	188	12	error	error	NOUN
fsr-3677	188	13	68	68	NUM
fsr-3677	188	14	356.8	356.8	NUM
fsr-3677	188	15	5.2	5.2	NUM
fsr-3677	188	16	total	total	NOUN
fsr-3677	188	17	69	69	NUM
fsr-3677	188	18	359.4	359.4	NUM
fsr-3677	188	19	notes	note	NOUN
fsr-3677	188	20	:	:	PUNCT
fsr-3677	188	21	nc	nc	PROPN
fsr-3677	188	22	insufficient	insufficient	ADJ
fsr-3677	188	23	responses	response	NOUN
fsr-3677	188	24	for	for	ADP
fsr-3677	188	25	calculation	calculation	NOUN
fsr-3677	188	26	.	.	PUNCT
fsr-3677	189	1	*	*	PUNCT
fsr-3677	189	2	*	*	PUNCT
fsr-3677	189	3	indicates	indicate	VERB
fsr-3677	189	4	significance	significance	NOUN
fsr-3677	189	5	at	at	ADP
fsr-3677	189	6	least	least	ADJ
fsr-3677	189	7	at	at	ADP
fsr-3677	189	8	the	the	DET
fsr-3677	189	9	1	1	NUM
fsr-3677	189	10	%	%	NOUN
fsr-3677	189	11	level	level	NOUN
fsr-3677	189	12	.	.	PUNCT
fsr-3677	190	1	*	*	PUNCT
fsr-3677	190	2	indicates	indicate	VERB
fsr-3677	190	3	significance	significance	NOUN
fsr-3677	190	4	at	at	ADP
fsr-3677	190	5	least	least	ADJ
fsr-3677	190	6	at	at	ADP
fsr-3677	190	7	the	the	DET
fsr-3677	190	8	5	5	NUM
fsr-3677	190	9	%	%	NOUN
fsr-3677	190	10	level	level	NOUN
fsr-3677	190	11	.	.	PUNCT
fsr-3677	191	1	first	first	ADV
fsr-3677	191	2	,	,	PUNCT
fsr-3677	191	3	the	the	DET
fsr-3677	191	4	credit	credit	NOUN
fsr-3677	191	5	cost	cost	NOUN
fsr-3677	191	6	estimation	estimation	NOUN
fsr-3677	191	7	framework	framework	NOUN
fsr-3677	191	8	provided	provide	VERB
fsr-3677	191	9	by	by	ADP
fsr-3677	191	10	equations	equation	NOUN
fsr-3677	191	11	(	(	PUNCT
fsr-3677	191	12	1	1	NUM
fsr-3677	191	13	)	)	PUNCT
fsr-3677	191	14	and	and	CCONJ
fsr-3677	191	15	(	(	PUNCT
fsr-3677	191	16	3	3	X
fsr-3677	191	17	)	)	PUNCT
fsr-3677	191	18	may	may	AUX
fsr-3677	191	19	not	not	PART
fsr-3677	191	20	capture	capture	VERB
fsr-3677	191	21	all	all	PRON
fsr-3677	191	22	of	of	ADP
fsr-3677	191	23	the	the	DET
fsr-3677	191	24	relevant	relevant	ADJ
fsr-3677	191	25	financial	financial	ADJ
fsr-3677	191	26	costs	cost	NOUN
fsr-3677	191	27	associated	associate	VERB
fsr-3677	191	28	with	with	ADP
fsr-3677	191	29	leasing	leasing	NOUN
fsr-3677	191	30	.	.	PUNCT
fsr-3677	192	1	the	the	DET
fsr-3677	192	2	lease	lease	NOUN
fsr-3677	192	3	borrow	borrow	VERB
fsr-3677	192	4	comparisons	comparison	NOUN
fsr-3677	192	5	in	in	ADP
fsr-3677	192	6	table	table	NOUN
fsr-3677	192	7	6	6	NUM
fsr-3677	192	8	assume	assume	VERB
fsr-3677	192	9	that	that	SCONJ
fsr-3677	192	10	equivalent	equivalent	ADJ
fsr-3677	192	11	risk	risk	NOUN
fsr-3677	192	12	premia	premia	PROPN
fsr-3677	192	13	apply	apply	VERB
fsr-3677	192	14	to	to	ADP
fsr-3677	192	15	lessees	lessee	NOUN
fsr-3677	192	16	and	and	CCONJ
fsr-3677	192	17	installment	installment	NOUN
fsr-3677	192	18	borrowers	borrower	NOUN
fsr-3677	192	19	.	.	PUNCT
fsr-3677	193	1	this	this	DET
fsr-3677	193	2	assumption	assumption	NOUN
fsr-3677	193	3	may	may	AUX
fsr-3677	193	4	be	be	AUX
fsr-3677	193	5	invalid	invalid	ADJ
fsr-3677	193	6	.	.	PUNCT
fsr-3677	194	1	if	if	SCONJ
fsr-3677	194	2	lessees	lessee	NOUN
fsr-3677	194	3	,	,	PUNCT
fsr-3677	194	4	as	as	ADP
fsr-3677	194	5	a	a	DET
fsr-3677	194	6	group	group	NOUN
fsr-3677	194	7	,	,	PUNCT
fsr-3677	194	8	exhibit	exhibit	VERB
fsr-3677	194	9	higher	high	ADJ
fsr-3677	194	10	rates	rate	NOUN
fsr-3677	194	11	of	of	ADP
fsr-3677	194	12	expected	expect	VERB
fsr-3677	194	13	delinquency	delinquency	NOUN
fsr-3677	194	14	or	or	CCONJ
fsr-3677	194	15	nonperformance	nonperformance	NOUN
fsr-3677	194	16	,	,	PUNCT
fsr-3677	194	17	then	then	ADV
fsr-3677	194	18	the	the	DET
fsr-3677	194	19	financial	financial	ADJ
fsr-3677	194	20	cost	cost	NOUN
fsr-3677	194	21	of	of	ADP
fsr-3677	194	22	leasing	leasing	NOUN
fsr-3677	194	23	should	should	AUX
fsr-3677	194	24	exceed	exceed	VERB
fsr-3677	194	25	borrowing	borrowing	NOUN
fsr-3677	194	26	costs	cost	NOUN
fsr-3677	194	27	to	to	PART
fsr-3677	194	28	compensate	compensate	VERB
fsr-3677	194	29	lessors	lessor	NOUN
fsr-3677	194	30	for	for	ADP
fsr-3677	194	31	the	the	DET
fsr-3677	194	32	addi	addi	ADJ
fsr-3677	194	33	tional	tional	ADJ
fsr-3677	194	34	default	default	NOUN
fsr-3677	194	35	risk	risk	NOUN
fsr-3677	194	36	of	of	ADP
fsr-3677	194	37	leasing	leasing	NOUN
fsr-3677	194	38	.	.	PUNCT
fsr-3677	195	1	this	this	DET
fsr-3677	195	2	argument	argument	NOUN
fsr-3677	195	3	seems	seem	VERB
fsr-3677	195	4	unlikely	unlikely	ADJ
fsr-3677	195	5	,	,	PUNCT
fsr-3677	195	6	however	however	ADV
fsr-3677	195	7	,	,	PUNCT
fsr-3677	195	8	because	because	SCONJ
fsr-3677	195	9	suppliers	supplier	NOUN
fsr-3677	195	10	of	of	ADP
fsr-3677	195	11	credit	credit	NOUN
fsr-3677	195	12	generally	generally	ADV
fsr-3677	195	13	offer	offer	VERB
fsr-3677	195	14	the	the	DET
fsr-3677	195	15	lease	lease	NOUN
fsr-3677	195	16	-	-	PUNCT
fsr-3677	195	17	borrow	borrow	NOUN
fsr-3677	195	18	choice	choice	NOUN
fsr-3677	195	19	to	to	ADP
fsr-3677	195	20	consumers	consumer	NOUN
fsr-3677	195	21	on	on	ADP
fsr-3677	195	22	the	the	DET
fsr-3677	195	23	basis	basis	NOUN
fsr-3677	195	24	of	of	ADP
fsr-3677	195	25	similar	similar	ADJ
fsr-3677	195	26	credit	credit	NOUN
fsr-3677	195	27	standards	standard	NOUN
fsr-3677	195	28	.	.	PUNCT
fsr-3677	196	1	individuals	individual	NOUN
fsr-3677	196	2	classified	classify	VERB
fsr-3677	196	3	as	as	ADP
fsr-3677	196	4	creditworthy	creditworthy	ADJ
fsr-3677	196	5	for	for	ADP
fsr-3677	196	6	borrowing	borrowing	NOUN
fsr-3677	196	7	are	be	AUX
fsr-3677	196	8	also	also	ADV
fsr-3677	196	9	offered	offer	VERB
fsr-3677	196	10	the	the	DET
fsr-3677	196	11	lease	lease	NOUN
fsr-3677	196	12	124	124	NUM
fsr-3677	196	13	financial	financial	ADJ
fsr-3677	196	14	services	service	NOUN
fsr-3677	196	15	review	review	NOUN
fsr-3677	196	16	,	,	PUNCT
fsr-3677	196	17	l(2	l(2	PROPN
fsr-3677	196	18	)	)	PUNCT
fsr-3677	196	19	1991	1991	NUM
fsr-3677	196	20	alternative	alternative	NOUN
fsr-3677	196	21	,	,	PUNCT
fsr-3677	196	22	and	and	CCONJ
fsr-3677	196	23	consumers	consumer	NOUN
fsr-3677	196	24	who	who	PRON
fsr-3677	196	25	fail	fail	VERB
fsr-3677	196	26	to	to	PART
fsr-3677	196	27	qualify	qualify	VERB
fsr-3677	196	28	for	for	ADP
fsr-3677	196	29	installment	installment	NOUN
fsr-3677	196	30	credit	credit	NOUN
fsr-3677	196	31	are	be	AUX
fsr-3677	196	32	also	also	ADV
fsr-3677	196	33	rejected	reject	VERB
fsr-3677	196	34	as	as	ADP
fsr-3677	196	35	lessees	lessee	NOUN
fsr-3677	196	36	.	.	PUNCT
fsr-3677	197	1	while	while	SCONJ
fsr-3677	197	2	credit	credit	NOUN
fsr-3677	197	3	quality	quality	NOUN
fsr-3677	197	4	undoubtedly	undoubtedly	ADV
fsr-3677	197	5	varies	vary	VERB
fsr-3677	197	6	across	across	ADP
fsr-3677	197	7	different	different	ADJ
fsr-3677	197	8	debtors	debtor	NOUN
fsr-3677	197	9	,	,	PUNCT
fsr-3677	197	10	it	it	PRON
fsr-3677	197	11	seems	seem	VERB
fsr-3677	197	12	unlikely	unlikely	ADJ
fsr-3677	197	13	that	that	SCONJ
fsr-3677	197	14	it	it	PRON
fsr-3677	197	15	differs	differ	VERB
fsr-3677	197	16	across	across	ADP
fsr-3677	197	17	the	the	DET
fsr-3677	197	18	entire	entire	ADJ
fsr-3677	197	19	class	class	NOUN
fsr-3677	197	20	of	of	ADP
fsr-3677	197	21	lessees	lessee	NOUN
fsr-3677	197	22	versus	versus	ADP
fsr-3677	197	23	borrowers	borrower	NOUN
fsr-3677	197	24	.	.	PUNCT
fsr-3677	198	1	a	a	DET
fsr-3677	198	2	second	second	ADJ
fsr-3677	198	3	financial	financial	ADJ
fsr-3677	198	4	cost	cost	NOUN
fsr-3677	198	5	affecting	affect	VERB
fsr-3677	198	6	lease	lease	NOUN
fsr-3677	198	7	yields	yield	NOUN
fsr-3677	198	8	,	,	PUNCT
fsr-3677	198	9	the	the	DET
fsr-3677	198	10	non	non	ADJ
fsr-3677	198	11	-	-	ADJ
fsr-3677	198	12	diversifiable	diversifiable	ADJ
fsr-3677	198	13	residual	residual	ADJ
fsr-3677	198	14	value	value	NOUN
fsr-3677	198	15	risk	risk	NOUN
fsr-3677	198	16	premium	premium	NOUN
fsr-3677	198	17	,	,	PUNCT
fsr-3677	198	18	is	be	AUX
fsr-3677	198	19	not	not	PART
fsr-3677	198	20	considered	consider	VERB
fsr-3677	198	21	in	in	ADP
fsr-3677	198	22	equation	equation	NOUN
fsr-3677	198	23	(	(	PUNCT
fsr-3677	198	24	1	1	NUM
fsr-3677	198	25	)	)	PUNCT
fsr-3677	198	26	.	.	PUNCT
fsr-3677	199	1	miller	miller	PROPN
fsr-3677	199	2	and	and	CCONJ
fsr-3677	199	3	upton	upton	PROPN
fsr-3677	199	4	(	(	PUNCT
fsr-3677	199	5	1976	1976	NUM
fsr-3677	199	6	)	)	PUNCT
fsr-3677	199	7	,	,	PUNCT
fsr-3677	199	8	mcconnell	mcconnell	PROPN
fsr-3677	199	9	and	and	CCONJ
fsr-3677	199	10	schallheim	schallheim	PROPN
fsr-3677	199	11	(	(	PUNCT
fsr-3677	199	12	1983	1983	NUM
fsr-3677	199	13	)	)	PUNCT
fsr-3677	199	14	,	,	PUNCT
fsr-3677	199	15	and	and	CCONJ
fsr-3677	199	16	schallheim	schallheim	PROPN
fsr-3677	199	17	,	,	PUNCT
fsr-3677	199	18	johnson	johnson	PROPN
fsr-3677	199	19	,	,	PUNCT
fsr-3677	199	20	lease	lease	NOUN
fsr-3677	199	21	,	,	PUNCT
fsr-3677	199	22	and	and	CCONJ
fsr-3677	199	23	mccon	mccon	PROPN
fsr-3677	199	24	nell	nell	PROPN
fsr-3677	199	25	(	(	PUNCT
fsr-3677	199	26	1987	1987	NUM
fsr-3677	199	27	)	)	PUNCT
fsr-3677	199	28	demonstrate	demonstrate	VERB
fsr-3677	199	29	that	that	SCONJ
fsr-3677	199	30	financial	financial	ADJ
fsr-3677	199	31	lease	lease	NOUN
fsr-3677	199	32	yields	yield	NOUN
fsr-3677	199	33	are	be	AUX
fsr-3677	199	34	negatively	negatively	ADV
fsr-3677	199	35	related	relate	VERB
fsr-3677	199	36	to	to	ADP
fsr-3677	199	37	the	the	DET
fsr-3677	199	38	non	non	ADJ
fsr-3677	199	39	diversifiable	diversifiable	ADJ
fsr-3677	199	40	residual	residual	ADJ
fsr-3677	199	41	value	value	NOUN
fsr-3677	199	42	risk	risk	NOUN
fsr-3677	199	43	of	of	ADP
fsr-3677	199	44	leased	lease	VERB
fsr-3677	199	45	assets	asset	NOUN
fsr-3677	199	46	.	.	PUNCT
fsr-3677	200	1	assets	asset	NOUN
fsr-3677	200	2	exhibiting	exhibit	VERB
fsr-3677	200	3	higher	high	ADJ
fsr-3677	200	4	rates	rate	NOUN
fsr-3677	200	5	of	of	ADP
fsr-3677	200	6	systematic	systematic	ADJ
fsr-3677	200	7	depreciation	depreciation	NOUN
fsr-3677	200	8	,	,	PUNCT
fsr-3677	200	9	measured	measure	VERB
fsr-3677	200	10	by	by	ADP
fsr-3677	200	11	the	the	DET
fsr-3677	200	12	time	time	NOUN
fsr-3677	200	13	-	-	PUNCT
fsr-3677	200	14	series	series	NOUN
fsr-3677	200	15	covariance	covariance	NOUN
fsr-3677	200	16	between	between	ADP
fsr-3677	200	17	market	market	NOUN
fsr-3677	200	18	returns	return	NOUN
fsr-3677	200	19	and	and	CCONJ
fsr-3677	200	20	asset	asset	NOUN
fsr-3677	200	21	depreciation	depreciation	NOUN
fsr-3677	200	22	rates	rate	NOUN
fsr-3677	200	23	,	,	PUNCT
fsr-3677	200	24	are	be	AUX
fsr-3677	200	25	priced	price	VERB
fsr-3677	200	26	by	by	ADP
fsr-3677	200	27	lessors	lessor	NOUN
fsr-3677	200	28	to	to	PART
fsr-3677	200	29	provide	provide	VERB
fsr-3677	200	30	higher	high	ADJ
fsr-3677	200	31	returns	return	NOUN
fsr-3677	200	32	.	.	PUNCT
fsr-3677	201	1	if	if	SCONJ
fsr-3677	201	2	this	this	DET
fsr-3677	201	3	residual	residual	ADJ
fsr-3677	201	4	value	value	NOUN
fsr-3677	201	5	risk	risk	NOUN
fsr-3677	201	6	differs	differ	VERB
fsr-3677	201	7	substantially	substantially	ADV
fsr-3677	201	8	across	across	ADP
fsr-3677	201	9	the	the	DET
fsr-3677	201	10	leased	lease	VERB
fsr-3677	201	11	vehicles	vehicle	NOUN
fsr-3677	201	12	represented	represent	VERB
fsr-3677	201	13	in	in	ADP
fsr-3677	201	14	table	table	NOUN
fsr-3677	201	15	6	6	NUM
fsr-3677	201	16	,	,	PUNCT
fsr-3677	201	17	then	then	ADV
fsr-3677	201	18	these	these	DET
fsr-3677	201	19	results	result	NOUN
fsr-3677	201	20	may	may	AUX
fsr-3677	201	21	represent	represent	VERB
fsr-3677	201	22	equilibrium	equilibrium	NOUN
fsr-3677	201	23	financing	financing	NOUN
fsr-3677	201	24	costs	cost	NOUN
fsr-3677	201	25	in	in	ADP
fsr-3677	201	26	a	a	DET
fsr-3677	201	27	competi	competi	ADJ
fsr-3677	201	28	tive	tive	PROPN
fsr-3677	201	29	market	market	NOUN
fsr-3677	201	30	.	.	PUNCT
fsr-3677	202	1	lease	lease	NOUN
fsr-3677	202	2	yields	yield	NOUN
fsr-3677	202	3	for	for	ADP
fsr-3677	202	4	vehicles	vehicle	NOUN
fsr-3677	202	5	containing	contain	VERB
fsr-3677	202	6	relatively	relatively	ADV
fsr-3677	202	7	high	high	ADJ
fsr-3677	202	8	residual	residual	ADJ
fsr-3677	202	9	value	value	NOUN
fsr-3677	202	10	risk	risk	NOUN
fsr-3677	202	11	will	will	AUX
fsr-3677	202	12	exceed	exceed	VERB
fsr-3677	202	13	equivalent	equivalent	ADJ
fsr-3677	202	14	borrowing	borrowing	NOUN
fsr-3677	202	15	costs	cost	NOUN
fsr-3677	202	16	,	,	PUNCT
fsr-3677	202	17	while	while	SCONJ
fsr-3677	202	18	leases	lease	NOUN
fsr-3677	202	19	supporting	support	VERB
fsr-3677	202	20	vehicles	vehicle	NOUN
fsr-3677	202	21	that	that	PRON
fsr-3677	202	22	exhibit	exhibit	VERB
fsr-3677	202	23	lower	low	ADJ
fsr-3677	202	24	residual	residual	ADJ
fsr-3677	202	25	value	value	NOUN
fsr-3677	202	26	risk	risk	NOUN
fsr-3677	202	27	will	will	AUX
fsr-3677	202	28	be	be	AUX
fsr-3677	202	29	priced	price	VERB
fsr-3677	202	30	below	below	ADP
fsr-3677	202	31	the	the	DET
fsr-3677	202	32	corresponding	corresponding	ADJ
fsr-3677	202	33	borrowing	borrowing	NOUN
fsr-3677	202	34	cost	cost	NOUN
fsr-3677	202	35	.	.	PUNCT
fsr-3677	203	1	another	another	DET
fsr-3677	203	2	explanation	explanation	NOUN
fsr-3677	203	3	for	for	ADP
fsr-3677	203	4	differences	difference	NOUN
fsr-3677	203	5	between	between	ADP
fsr-3677	203	6	observed	observed	ADJ
fsr-3677	203	7	leasing	leasing	NOUN
fsr-3677	203	8	and	and	CCONJ
fsr-3677	203	9	borrowing	borrowing	NOUN
fsr-3677	203	10	costs	cost	NOUN
fsr-3677	203	11	concerns	concern	VERB
fsr-3677	203	12	the	the	DET
fsr-3677	203	13	presence	presence	NOUN
fsr-3677	203	14	of	of	ADP
fsr-3677	203	15	imperfections	imperfection	NOUN
fsr-3677	203	16	in	in	ADP
fsr-3677	203	17	the	the	DET
fsr-3677	203	18	market	market	NOUN
fsr-3677	203	19	for	for	ADP
fsr-3677	203	20	consumer	consumer	NOUN
fsr-3677	203	21	credit	credit	NOUN
fsr-3677	203	22	.	.	PUNCT
fsr-3677	204	1	these	these	DET
fsr-3677	204	2	imperfections	imperfection	NOUN
fsr-3677	204	3	include	include	VERB
fsr-3677	204	4	differential	differential	ADJ
fsr-3677	204	5	tax	tax	NOUN
fsr-3677	204	6	rates	rate	NOUN
fsr-3677	204	7	between	between	ADP
fsr-3677	204	8	lessors	lessor	NOUN
fsr-3677	204	9	and	and	CCONJ
fsr-3677	204	10	lessees	lessee	NOUN
fsr-3677	204	11	,	,	PUNCT
fsr-3677	204	12	transactions	transaction	NOUN
fsr-3677	204	13	costs	cost	NOUN
fsr-3677	204	14	,	,	PUNCT
fsr-3677	204	15	information	information	NOUN
fsr-3677	204	16	costs	cost	NOUN
fsr-3677	204	17	,	,	PUNCT
fsr-3677	204	18	and	and	CCONJ
fsr-3677	204	19	contract	contract	NOUN
fsr-3677	204	20	monitoring	monitoring	NOUN
fsr-3677	204	21	costs	cost	NOUN
fsr-3677	204	22	.	.	PUNCT
fsr-3677	205	1	in	in	ADP
fsr-3677	205	2	some	some	DET
fsr-3677	205	3	cases	case	NOUN
fsr-3677	205	4	,	,	PUNCT
fsr-3677	205	5	particular	particular	ADJ
fsr-3677	205	6	imperfections	imperfection	NOUN
fsr-3677	205	7	imply	imply	VERB
fsr-3677	205	8	that	that	SCONJ
fsr-3677	205	9	leasing	leasing	NOUN
fsr-3677	205	10	costs	cost	NOUN
fsr-3677	205	11	will	will	AUX
fsr-3677	205	12	exceed	exceed	VERB
fsr-3677	205	13	borrowing	borrowing	NOUN
fsr-3677	205	14	costs	cost	NOUN
fsr-3677	205	15	,	,	PUNCT
fsr-3677	205	16	while	while	SCONJ
fsr-3677	205	17	in	in	ADP
fsr-3677	205	18	other	other	ADJ
fsr-3677	205	19	cases	case	NOUN
fsr-3677	205	20	a	a	DET
fsr-3677	205	21	different	different	ADJ
fsr-3677	205	22	set	set	NOUN
fsr-3677	205	23	of	of	ADP
fsr-3677	205	24	imperfections	imperfection	NOUN
fsr-3677	205	25	offers	offer	VERB
fsr-3677	205	26	reasons	reason	NOUN
fsr-3677	205	27	why	why	SCONJ
fsr-3677	205	28	leasing	leasing	NOUN
fsr-3677	205	29	is	be	AUX
fsr-3677	205	30	less	less	ADV
fsr-3677	205	31	costly	costly	ADJ
fsr-3677	205	32	than	than	ADP
fsr-3677	205	33	installment	installment	NOUN
fsr-3677	205	34	borrowing	borrowing	NOUN
fsr-3677	205	35	.	.	PUNCT
fsr-3677	206	1	several	several	ADJ
fsr-3677	206	2	imperfections	imperfection	NOUN
fsr-3677	206	3	suggest	suggest	VERB
fsr-3677	206	4	that	that	SCONJ
fsr-3677	206	5	lease	lease	NOUN
fsr-3677	206	6	yields	yield	NOUN
fsr-3677	206	7	will	will	AUX
fsr-3677	206	8	exceed	exceed	VERB
fsr-3677	206	9	borrowing	borrowing	NOUN
fsr-3677	206	10	costs	cost	NOUN
fsr-3677	206	11	.	.	PUNCT
fsr-3677	207	1	in	in	ADP
fsr-3677	207	2	cases	case	NOUN
fsr-3677	207	3	where	where	SCONJ
fsr-3677	207	4	information	information	NOUN
fsr-3677	207	5	is	be	AUX
fsr-3677	207	6	not	not	PART
fsr-3677	207	7	costlessly	costlessly	ADV
fsr-3677	207	8	available	available	ADJ
fsr-3677	207	9	to	to	ADP
fsr-3677	207	10	all	all	DET
fsr-3677	207	11	participants	participant	NOUN
fsr-3677	207	12	in	in	ADP
fsr-3677	207	13	consumer	consumer	NOUN
fsr-3677	207	14	finance	finance	NOUN
fsr-3677	207	15	markets	market	NOUN
fsr-3677	207	16	,	,	PUNCT
fsr-3677	207	17	lessors	lessor	NOUN
fsr-3677	207	18	may	may	AUX
fsr-3677	207	19	be	be	AUX
fsr-3677	207	20	able	able	ADJ
fsr-3677	207	21	to	to	PART
fsr-3677	207	22	exploit	exploit	VERB
fsr-3677	207	23	lessees	lessee	NOUN
fsr-3677	207	24	’	’	PART
fsr-3677	207	25	inability	inability	NOUN
fsr-3677	207	26	to	to	PART
fsr-3677	207	27	determine	determine	VERB
fsr-3677	207	28	the	the	DET
fsr-3677	207	29	true	true	ADJ
fsr-3677	207	30	cost	cost	NOUN
fsr-3677	207	31	of	of	ADP
fsr-3677	207	32	leasing	leasing	NOUN
fsr-3677	207	33	.	.	PUNCT
fsr-3677	208	1	anderson	anderson	PROPN
fsr-3677	208	2	and	and	CCONJ
fsr-3677	208	3	martin	martin	PROPN
fsr-3677	208	4	(	(	PUNCT
fsr-3677	208	5	1977	1977	NUM
fsr-3677	208	6	)	)	PUNCT
fsr-3677	208	7	report	report	NOUN
fsr-3677	208	8	that	that	SCONJ
fsr-3677	208	9	even	even	ADV
fsr-3677	208	10	among	among	ADP
fsr-3677	208	11	fortune	fortune	NOUN
fsr-3677	208	12	200	200	NUM
fsr-3677	208	13	firms	firm	NOUN
fsr-3677	208	14	,	,	PUNCT
fsr-3677	208	15	many	many	ADJ
fsr-3677	208	16	analytical	analytical	ADJ
fsr-3677	208	17	and	and	CCONJ
fsr-3677	208	18	methodological	methodological	ADJ
fsr-3677	208	19	errors	error	NOUN
fsr-3677	208	20	occur	occur	VERB
fsr-3677	208	21	in	in	ADP
fsr-3677	208	22	the	the	DET
fsr-3677	208	23	valuation	valuation	NOUN
fsr-3677	208	24	of	of	ADP
fsr-3677	208	25	financial	financial	ADJ
fsr-3677	208	26	leases	lease	NOUN
fsr-3677	208	27	.	.	PUNCT
fsr-3677	209	1	this	this	DET
fsr-3677	209	2	problem	problem	NOUN
fsr-3677	209	3	is	be	AUX
fsr-3677	209	4	perhaps	perhaps	ADV
fsr-3677	209	5	even	even	ADV
fsr-3677	209	6	more	more	ADV
fsr-3677	209	7	acute	acute	ADJ
fsr-3677	209	8	in	in	ADP
fsr-3677	209	9	consumer	consumer	NOUN
fsr-3677	209	10	finance	finance	NOUN
fsr-3677	209	11	transactions	transaction	NOUN
fsr-3677	209	12	,	,	PUNCT
fsr-3677	209	13	where	where	SCONJ
fsr-3677	209	14	many	many	ADJ
fsr-3677	209	15	individuals	individual	NOUN
fsr-3677	209	16	unfamiliar	unfamiliar	ADJ
fsr-3677	209	17	with	with	ADP
fsr-3677	209	18	the	the	DET
fsr-3677	209	19	principles	principle	NOUN
fsr-3677	209	20	of	of	ADP
fsr-3677	209	21	financial	financial	ADJ
fsr-3677	209	22	analysis	analysis	NOUN
fsr-3677	209	23	make	make	VERB
fsr-3677	209	24	financing	financing	NOUN
fsr-3677	209	25	choices	choice	NOUN
fsr-3677	209	26	.	.	PUNCT
fsr-3677	210	1	residual	residual	ADJ
fsr-3677	210	2	value	value	NOUN
fsr-3677	210	3	uncertainty	uncertainty	NOUN
fsr-3677	210	4	provides	provide	VERB
fsr-3677	210	5	another	another	DET
fsr-3677	210	6	imperfection	imperfection	NOUN
fsr-3677	210	7	explaining	explain	VERB
fsr-3677	210	8	why	why	SCONJ
fsr-3677	210	9	lease	lease	NOUN
fsr-3677	210	10	yields	yield	NOUN
fsr-3677	210	11	exceed	exceed	VERB
fsr-3677	210	12	borrowing	borrowing	NOUN
fsr-3677	210	13	costs	cost	NOUN
fsr-3677	210	14	.	.	PUNCT
fsr-3677	211	1	in	in	ADP
fsr-3677	211	2	cases	case	NOUN
fsr-3677	211	3	where	where	SCONJ
fsr-3677	211	4	lessors	lessor	NOUN
fsr-3677	211	5	and	and	CCONJ
fsr-3677	211	6	lessees	lessee	NOUN
fsr-3677	211	7	do	do	AUX
fsr-3677	211	8	not	not	PART
fsr-3677	211	9	share	share	VERB
fsr-3677	211	10	a	a	DET
fsr-3677	211	11	similar	similar	ADJ
fsr-3677	211	12	view	view	NOUN
fsr-3677	211	13	of	of	ADP
fsr-3677	211	14	a	a	DET
fsr-3677	211	15	given	give	VERB
fsr-3677	211	16	asset	asset	NOUN
fsr-3677	211	17	’s	’s	PART
fsr-3677	211	18	residual	residual	ADJ
fsr-3677	211	19	value	value	NOUN
fsr-3677	211	20	distribution	distribution	NOUN
fsr-3677	211	21	,	,	PUNCT
fsr-3677	211	22	lessees	lessee	NOUN
fsr-3677	211	23	may	may	AUX
fsr-3677	211	24	be	be	AUX
fsr-3677	211	25	willing	willing	ADJ
fsr-3677	211	26	to	to	PART
fsr-3677	211	27	pay	pay	VERB
fsr-3677	211	28	lessors	lessor	NOUN
fsr-3677	211	29	a	a	DET
fsr-3677	211	30	premium	premium	NOUN
fsr-3677	211	31	to	to	PART
fsr-3677	211	32	avoid	avoid	VERB
fsr-3677	211	33	residual	residual	ADJ
fsr-3677	211	34	value	value	NOUN
fsr-3677	211	35	uncertainty	uncertainty	NOUN
fsr-3677	211	36	.	.	PUNCT
fsr-3677	212	1	given	give	VERB
fsr-3677	212	2	that	that	SCONJ
fsr-3677	212	3	lessors	lessor	NOUN
fsr-3677	212	4	are	be	AUX
fsr-3677	212	5	more	more	ADV
fsr-3677	212	6	familiar	familiar	ADJ
fsr-3677	212	7	with	with	ADP
fsr-3677	212	8	secondary	secondary	ADJ
fsr-3677	212	9	markets	market	NOUN
fsr-3677	212	10	for	for	ADP
fsr-3677	212	11	leased	lease	VERB
fsr-3677	212	12	assets	asset	NOUN
fsr-3677	212	13	,	,	PUNCT
fsr-3677	212	14	paying	pay	VERB
fsr-3677	212	15	this	this	DET
fsr-3677	212	16	premium	premium	NOUN
fsr-3677	212	17	allows	allow	VERB
fsr-3677	212	18	lessees	lessee	NOUN
fsr-3677	212	19	to	to	PART
fsr-3677	212	20	avoid	avoid	VERB
fsr-3677	212	21	the	the	DET
fsr-3677	212	22	search	search	NOUN
fsr-3677	212	23	,	,	PUNCT
fsr-3677	212	24	information	information	NOUN
fsr-3677	212	25	,	,	PUNCT
fsr-3677	212	26	and	and	CCONJ
fsr-3677	212	27	transactions	transaction	NOUN
fsr-3677	212	28	costs	cost	NOUN
fsr-3677	212	29	associated	associate	VERB
fsr-3677	212	30	with	with	ADP
fsr-3677	212	31	the	the	DET
fsr-3677	212	32	disposal	disposal	NOUN
fsr-3677	212	33	of	of	ADP
fsr-3677	212	34	owned	own	VERB
fsr-3677	212	35	assets	asset	NOUN
fsr-3677	212	36	.	.	PUNCT
fsr-3677	213	1	monitoring	monitor	VERB
fsr-3677	213	2	costs	cost	NOUN
fsr-3677	213	3	can	can	AUX
fsr-3677	213	4	also	also	ADV
fsr-3677	213	5	explain	explain	VERB
fsr-3677	213	6	the	the	DET
fsr-3677	213	7	higher	high	ADJ
fsr-3677	213	8	cost	cost	NOUN
fsr-3677	213	9	of	of	ADP
fsr-3677	213	10	leasing	leasing	NOUN
fsr-3677	213	11	.	.	PUNCT
fsr-3677	214	1	smith	smith	PROPN
fsr-3677	214	2	and	and	CCONJ
fsr-3677	214	3	wakeman	wakeman	PROPN
fsr-3677	214	4	(	(	PUNCT
fsr-3677	214	5	1985	1985	NUM
fsr-3677	214	6	)	)	PUNCT
fsr-3677	214	7	point	point	VERB
fsr-3677	214	8	out	out	ADP
fsr-3677	214	9	that	that	SCONJ
fsr-3677	214	10	an	an	DET
fsr-3677	214	11	asset	asset	NOUN
fsr-3677	214	12	’s	’s	PART
fsr-3677	214	13	value	value	NOUN
fsr-3677	214	14	is	be	AUX
fsr-3677	214	15	affected	affect	VERB
fsr-3677	214	16	by	by	ADP
fsr-3677	214	17	its	its	PRON
fsr-3677	214	18	history	history	NOUN
fsr-3677	214	19	of	of	ADP
fsr-3677	214	20	use	use	NOUN
fsr-3677	214	21	and	and	CCONJ
fsr-3677	214	22	maintenance	maintenance	NOUN
fsr-3677	214	23	.	.	PUNCT
fsr-3677	215	1	since	since	SCONJ
fsr-3677	215	2	lessees	lessee	NOUN
fsr-3677	215	3	do	do	AUX
fsr-3677	215	4	not	not	PART
fsr-3677	215	5	acquire	acquire	VERB
fsr-3677	215	6	disposal	disposal	NOUN
fsr-3677	215	7	rights	right	NOUN
fsr-3677	215	8	in	in	ADP
fsr-3677	215	9	connection	connection	NOUN
fsr-3677	215	10	with	with	ADP
fsr-3677	215	11	lease	lease	NOUN
fsr-3677	215	12	transactions	transaction	NOUN
fsr-3677	215	13	,	,	PUNCT
fsr-3677	215	14	they	they	PRON
fsr-3677	215	15	have	have	VERB
fsr-3677	215	16	less	less	ADJ
fsr-3677	215	17	incentive	incentive	NOUN
fsr-3677	215	18	to	to	PART
fsr-3677	215	19	maintain	maintain	VERB
fsr-3677	215	20	the	the	DET
fsr-3677	215	21	asset	asset	NOUN
fsr-3677	215	22	to	to	PART
fsr-3677	215	23	maximize	maximize	VERB
fsr-3677	215	24	its	its	PRON
fsr-3677	215	25	resale	resale	NOUN
fsr-3677	215	26	value	value	NOUN
fsr-3677	215	27	.	.	PUNCT
fsr-3677	216	1	if	if	SCONJ
fsr-3677	216	2	the	the	DET
fsr-3677	216	3	lease	lease	NOUN
fsr-3677	216	4	contract	contract	NOUN
fsr-3677	216	5	can	can	AUX
fsr-3677	216	6	not	not	PART
fsr-3677	216	7	effectively	effectively	ADV
fsr-3677	216	8	bind	bind	VERB
fsr-3677	216	9	the	the	DET
fsr-3677	216	10	lessee	lessee	NOUN
fsr-3677	216	11	to	to	PART
fsr-3677	216	12	provide	provide	VERB
fsr-3677	216	13	mainte	mainte	NOUN
fsr-3677	216	14	effective	effective	ADJ
fsr-3677	216	15	credit	credit	NOUN
fsr-3677	216	16	costs	cost	NOUN
fsr-3677	216	17	in	in	ADP
fsr-3677	216	18	retail	retail	ADJ
fsr-3677	216	19	financial	financial	ADJ
fsr-3677	216	20	markets	market	NOUN
fsr-3677	216	21	:	:	PUNCT
fsr-3677	216	22	leasing	lease	VERB
fsr-3677	216	23	versus	versus	ADP
fsr-3677	216	24	borrowing	borrow	VERB
fsr-3677	216	25	125	125	NUM
fsr-3677	216	26	nance	nance	NOUN
fsr-3677	216	27	,	,	PUNCT
fsr-3677	216	28	or	or	CCONJ
fsr-3677	216	29	if	if	SCONJ
fsr-3677	216	30	it	it	PRON
fsr-3677	216	31	is	be	AUX
fsr-3677	216	32	relatively	relatively	ADV
fsr-3677	216	33	expensive	expensive	ADJ
fsr-3677	216	34	for	for	SCONJ
fsr-3677	216	35	lessors	lessor	NOUN
fsr-3677	216	36	to	to	PART
fsr-3677	216	37	detect	detect	VERB
fsr-3677	216	38	asset	asset	NOUN
fsr-3677	216	39	abuse	abuse	NOUN
fsr-3677	216	40	caused	cause	VERB
fsr-3677	216	41	by	by	ADP
fsr-3677	216	42	undermaintenance	undermaintenance	NOUN
fsr-3677	216	43	,	,	PUNCT
fsr-3677	216	44	then	then	ADV
fsr-3677	216	45	lease	lease	NOUN
fsr-3677	216	46	yields	yield	NOUN
fsr-3677	216	47	will	will	AUX
fsr-3677	216	48	reflect	reflect	VERB
fsr-3677	216	49	a	a	DET
fsr-3677	216	50	premium	premium	NOUN
fsr-3677	216	51	for	for	ADP
fsr-3677	216	52	the	the	DET
fsr-3677	216	53	added	add	VERB
fsr-3677	216	54	monitor	monitor	NOUN
fsr-3677	216	55	ing	ing	ADJ
fsr-3677	216	56	costs	cost	NOUN
fsr-3677	216	57	and	and	CCONJ
fsr-3677	216	58	adverse	adverse	ADJ
fsr-3677	216	59	selection	selection	NOUN
fsr-3677	216	60	problems	problem	NOUN
fsr-3677	216	61	created	create	VERB
fsr-3677	216	62	by	by	ADP
fsr-3677	216	63	leasing	lease	VERB
fsr-3677	216	64	.	.	PUNCT
fsr-3677	217	1	finally	finally	ADV
fsr-3677	217	2	,	,	PUNCT
fsr-3677	217	3	differences	difference	NOUN
fsr-3677	217	4	in	in	ADP
fsr-3677	217	5	marginal	marginal	ADJ
fsr-3677	217	6	tax	tax	NOUN
fsr-3677	217	7	rates	rate	NOUN
fsr-3677	217	8	between	between	ADP
fsr-3677	217	9	lessors	lessor	NOUN
fsr-3677	217	10	and	and	CCONJ
fsr-3677	217	11	lessees	lessee	NOUN
fsr-3677	217	12	can	can	AUX
fsr-3677	217	13	explain	explain	VERB
fsr-3677	217	14	differences	difference	NOUN
fsr-3677	217	15	between	between	ADP
fsr-3677	217	16	leasing	leasing	NOUN
fsr-3677	217	17	and	and	CCONJ
fsr-3677	217	18	borrowing	borrowing	NOUN
fsr-3677	217	19	yields	yield	NOUN
fsr-3677	217	20	.	.	PUNCT
fsr-3677	218	1	in	in	ADP
fsr-3677	218	2	cases	case	NOUN
fsr-3677	218	3	where	where	SCONJ
fsr-3677	218	4	lessees	lessee	NOUN
fsr-3677	218	5	are	be	AUX
fsr-3677	218	6	unable	unable	ADJ
fsr-3677	218	7	to	to	PART
fsr-3677	218	8	use	use	VERB
fsr-3677	218	9	the	the	DET
fsr-3677	218	10	tax	tax	NOUN
fsr-3677	218	11	shields	shield	NOUN
fsr-3677	218	12	provided	provide	VERB
fsr-3677	218	13	by	by	ADP
fsr-3677	218	14	lease	lease	NOUN
fsr-3677	218	15	payments	payment	NOUN
fsr-3677	218	16	,	,	PUNCT
fsr-3677	218	17	but	but	CCONJ
fsr-3677	218	18	lessors	lessor	NOUN
fsr-3677	218	19	must	must	AUX
fsr-3677	218	20	treat	treat	VERB
fsr-3677	218	21	lease	lease	NOUN
fsr-3677	218	22	payments	payment	NOUN
fsr-3677	218	23	as	as	ADP
fsr-3677	218	24	taxable	taxable	ADJ
fsr-3677	218	25	income	income	NOUN
fsr-3677	218	26	,	,	PUNCT
fsr-3677	218	27	then	then	ADV
fsr-3677	218	28	the	the	DET
fsr-3677	218	29	cost	cost	NOUN
fsr-3677	218	30	of	of	ADP
fsr-3677	218	31	leasing	leasing	NOUN
fsr-3677	218	32	may	may	AUX
fsr-3677	218	33	exceed	exceed	VERB
fsr-3677	218	34	borrowing	borrowing	NOUN
fsr-3677	218	35	costs	cost	NOUN
fsr-3677	218	36	to	to	PART
fsr-3677	218	37	compensate	compensate	VERB
fsr-3677	218	38	lessors	lessor	NOUN
fsr-3677	218	39	for	for	ADP
fsr-3677	218	40	the	the	DET
fsr-3677	218	41	disproportionate	disproportionate	ADJ
fsr-3677	218	42	tax	tax	NOUN
fsr-3677	218	43	burden	burden	NOUN
fsr-3677	218	44	they	they	PRON
fsr-3677	218	45	bear	bear	VERB
fsr-3677	218	46	.	.	PUNCT
fsr-3677	219	1	current	current	ADJ
fsr-3677	219	2	tax	tax	NOUN
fsr-3677	219	3	regulations	regulation	NOUN
fsr-3677	219	4	attenuate	attenuate	VERB
fsr-3677	219	5	this	this	DET
fsr-3677	219	6	cost	cost	NOUN
fsr-3677	219	7	,	,	PUNCT
fsr-3677	219	8	because	because	SCONJ
fsr-3677	219	9	most	most	ADJ
fsr-3677	219	10	consumers	consumer	NOUN
fsr-3677	219	11	are	be	AUX
fsr-3677	219	12	unable	unable	ADJ
fsr-3677	219	13	to	to	PART
fsr-3677	219	14	use	use	VERB
fsr-3677	219	15	lease	lease	NOUN
fsr-3677	219	16	payments	payment	NOUN
fsr-3677	219	17	to	to	PART
fsr-3677	219	18	shield	shield	VERB
fsr-3677	219	19	income	income	NOUN
fsr-3677	219	20	from	from	ADP
fsr-3677	219	21	taxes	taxis	NOUN
fsr-3677	219	22	.	.	PUNCT
fsr-3677	220	1	on	on	ADP
fsr-3677	220	2	the	the	DET
fsr-3677	220	3	other	other	ADJ
fsr-3677	220	4	hand	hand	NOUN
fsr-3677	220	5	,	,	PUNCT
fsr-3677	220	6	differences	difference	NOUN
fsr-3677	220	7	in	in	ADP
fsr-3677	220	8	lessor	lessor	NOUN
fsr-3677	220	9	and	and	CCONJ
fsr-3677	220	10	lessee	lessee	NOUN
fsr-3677	220	11	tax	tax	NOUN
fsr-3677	220	12	rates	rate	NOUN
fsr-3677	220	13	provide	provide	VERB
fsr-3677	220	14	one	one	NUM
fsr-3677	220	15	explanation	explanation	NOUN
fsr-3677	220	16	why	why	SCONJ
fsr-3677	220	17	the	the	DET
fsr-3677	220	18	cost	cost	NOUN
fsr-3677	220	19	of	of	ADP
fsr-3677	220	20	leasing	leasing	NOUN
fsr-3677	220	21	can	can	AUX
fsr-3677	220	22	fall	fall	VERB
fsr-3677	220	23	below	below	ADP
fsr-3677	220	24	borrowing	borrowing	NOUN
fsr-3677	220	25	costs	cost	NOUN
fsr-3677	220	26	.	.	PUNCT
fsr-3677	221	1	franks	frank	NOUN
fsr-3677	221	2	and	and	CCONJ
fsr-3677	221	3	hodges	hodge	NOUN
fsr-3677	221	4	(	(	PUNCT
fsr-3677	221	5	1978	1978	NUM
fsr-3677	221	6	)	)	PUNCT
fsr-3677	221	7	and	and	CCONJ
fsr-3677	221	8	miller	miller	PROPN
fsr-3677	221	9	and	and	CCONJ
fsr-3677	221	10	upton	upton	PROPN
fsr-3677	221	11	(	(	PUNCT
fsr-3677	221	12	1976	1976	NUM
fsr-3677	221	13	)	)	PUNCT
fsr-3677	221	14	show	show	VERB
fsr-3677	221	15	that	that	SCONJ
fsr-3677	221	16	when	when	SCONJ
fsr-3677	221	17	lessees	lessee	NOUN
fsr-3677	221	18	maintain	maintain	VERB
fsr-3677	221	19	lower	low	ADJ
fsr-3677	221	20	marginal	marginal	ADJ
fsr-3677	221	21	tax	tax	NOUN
fsr-3677	221	22	rates	rate	NOUN
fsr-3677	221	23	than	than	ADP
fsr-3677	221	24	lessors	lessor	NOUN
fsr-3677	221	25	,	,	PUNCT
fsr-3677	221	26	depreciation	depreciation	NOUN
fsr-3677	221	27	tax	tax	NOUN
fsr-3677	221	28	shields	shield	NOUN
fsr-3677	221	29	are	be	AUX
fsr-3677	221	30	more	more	ADV
fsr-3677	221	31	valuable	valuable	ADJ
fsr-3677	221	32	to	to	ADP
fsr-3677	221	33	lessors	lessor	NOUN
fsr-3677	221	34	.	.	PUNCT
fsr-3677	222	1	in	in	ADP
fsr-3677	222	2	this	this	DET
fsr-3677	222	3	circumstance	circumstance	NOUN
fsr-3677	222	4	,	,	PUNCT
fsr-3677	222	5	firms	firm	NOUN
fsr-3677	222	6	seeking	seek	VERB
fsr-3677	222	7	to	to	PART
fsr-3677	222	8	acquire	acquire	VERB
fsr-3677	222	9	depreciable	depreciable	ADJ
fsr-3677	222	10	assets	asset	NOUN
fsr-3677	222	11	can	can	AUX
fsr-3677	222	12	exchange	exchange	VERB
fsr-3677	222	13	depreciation	depreciation	NOUN
fsr-3677	222	14	tax	tax	NOUN
fsr-3677	222	15	shields	shield	NOUN
fsr-3677	222	16	for	for	ADP
fsr-3677	222	17	reduced	reduced	ADJ
fsr-3677	222	18	financing	financing	NOUN
fsr-3677	222	19	costs	cost	NOUN
fsr-3677	222	20	through	through	ADP
fsr-3677	222	21	the	the	DET
fsr-3677	222	22	use	use	NOUN
fsr-3677	222	23	of	of	ADP
fsr-3677	222	24	leasing	leasing	NOUN
fsr-3677	222	25	.	.	PUNCT
fsr-3677	223	1	in	in	ADP
fsr-3677	223	2	consumer	consumer	NOUN
fsr-3677	223	3	markets	market	NOUN
fsr-3677	223	4	,	,	PUNCT
fsr-3677	223	5	a	a	DET
fsr-3677	223	6	similar	similar	ADJ
fsr-3677	223	7	exchange	exchange	NOUN
fsr-3677	223	8	of	of	ADP
fsr-3677	223	9	tax	tax	NOUN
fsr-3677	223	10	shields	shield	NOUN
fsr-3677	223	11	for	for	ADP
fsr-3677	223	12	reduced	reduced	ADJ
fsr-3677	223	13	financ	financ	NOUN
fsr-3677	223	14	ing	ing	ADJ
fsr-3677	223	15	costs	cost	NOUN
fsr-3677	223	16	might	might	AUX
fsr-3677	223	17	be	be	AUX
fsr-3677	223	18	expected	expect	VERB
fsr-3677	223	19	,	,	PUNCT
fsr-3677	223	20	because	because	SCONJ
fsr-3677	223	21	most	most	ADJ
fsr-3677	223	22	personal	personal	ADJ
fsr-3677	223	23	assets	asset	NOUN
fsr-3677	223	24	can	can	AUX
fsr-3677	223	25	not	not	PART
fsr-3677	223	26	be	be	AUX
fsr-3677	223	27	depreciated	depreciate	VERB
fsr-3677	223	28	against	against	ADP
fsr-3677	223	29	taxable	taxable	ADJ
fsr-3677	223	30	income	income	NOUN
fsr-3677	223	31	.	.	PUNCT
fsr-3677	224	1	through	through	ADP
fsr-3677	224	2	leasing	leasing	NOUN
fsr-3677	224	3	,	,	PUNCT
fsr-3677	224	4	consumers	consumer	NOUN
fsr-3677	224	5	can	can	AUX
fsr-3677	224	6	pass	pass	VERB
fsr-3677	224	7	these	these	DET
fsr-3677	224	8	tax	tax	NOUN
fsr-3677	224	9	shields	shield	NOUN
fsr-3677	224	10	to	to	ADP
fsr-3677	224	11	lessors	lessor	NOUN
fsr-3677	224	12	who	who	PRON
fsr-3677	224	13	can	can	AUX
fsr-3677	224	14	realize	realize	VERB
fsr-3677	224	15	their	their	PRON
fsr-3677	224	16	value	value	NOUN
fsr-3677	224	17	,	,	PUNCT
fsr-3677	224	18	and	and	CCONJ
fsr-3677	224	19	in	in	ADP
fsr-3677	224	20	return	return	NOUN
fsr-3677	224	21	,	,	PUNCT
fsr-3677	224	22	lessors	lessor	NOUN
fsr-3677	224	23	may	may	AUX
fsr-3677	224	24	offer	offer	VERB
fsr-3677	224	25	reduced	reduced	ADJ
fsr-3677	224	26	financ	financ	NOUN
fsr-3677	224	27	ing	ing	ADJ
fsr-3677	224	28	costs	cost	NOUN
fsr-3677	224	29	of	of	ADP
fsr-3677	224	30	consumers	consumer	NOUN
fsr-3677	224	31	.	.	PUNCT
fsr-3677	225	1	finally	finally	ADV
fsr-3677	225	2	,	,	PUNCT
fsr-3677	225	3	transaction	transaction	NOUN
fsr-3677	225	4	cost	cost	NOUN
fsr-3677	225	5	advantages	advantage	NOUN
fsr-3677	225	6	can	can	AUX
fsr-3677	225	7	explain	explain	VERB
fsr-3677	225	8	why	why	SCONJ
fsr-3677	225	9	borrowing	borrowing	NOUN
fsr-3677	225	10	costs	cost	NOUN
fsr-3677	225	11	exceed	exceed	VERB
fsr-3677	225	12	leasing	leasing	NOUN
fsr-3677	225	13	costs	cost	NOUN
fsr-3677	225	14	.	.	PUNCT
fsr-3677	226	1	in	in	ADP
fsr-3677	226	2	cases	case	NOUN
fsr-3677	226	3	where	where	SCONJ
fsr-3677	226	4	lessors	lessor	NOUN
fsr-3677	226	5	have	have	VERB
fsr-3677	226	6	a	a	DET
fsr-3677	226	7	comparative	comparative	ADJ
fsr-3677	226	8	advantage	advantage	NOUN
fsr-3677	226	9	in	in	ADP
fsr-3677	226	10	the	the	DET
fsr-3677	226	11	disposal	disposal	NOUN
fsr-3677	226	12	of	of	ADP
fsr-3677	226	13	used	use	VERB
fsr-3677	226	14	assets	asset	NOUN
fsr-3677	226	15	,	,	PUNCT
fsr-3677	226	16	lewellen	lewellen	NOUN
fsr-3677	226	17	,	,	PUNCT
fsr-3677	226	18	long	long	ADV
fsr-3677	226	19	,	,	PUNCT
fsr-3677	226	20	and	and	CCONJ
fsr-3677	226	21	mcconnell	mcconnell	PROPN
fsr-3677	226	22	(	(	PUNCT
fsr-3677	226	23	1976	1976	NUM
fsr-3677	226	24	)	)	PUNCT
fsr-3677	226	25	note	note	NOUN
fsr-3677	226	26	that	that	SCONJ
fsr-3677	226	27	lessors	lessor	NOUN
fsr-3677	226	28	can	can	AUX
fsr-3677	226	29	promote	promote	VERB
fsr-3677	226	30	the	the	DET
fsr-3677	226	31	lease	lease	NOUN
fsr-3677	226	32	alternative	alternative	NOUN
fsr-3677	226	33	in	in	ADP
fsr-3677	226	34	competitive	competitive	ADJ
fsr-3677	226	35	markets	market	NOUN
fsr-3677	226	36	by	by	ADP
fsr-3677	226	37	offering	offer	VERB
fsr-3677	226	38	reduced	reduce	VERB
fsr-3677	226	39	financing	financing	NOUN
fsr-3677	226	40	costs	cost	NOUN
fsr-3677	226	41	of	of	ADP
fsr-3677	226	42	lessees	lessee	NOUN
fsr-3677	226	43	.	.	PUNCT
fsr-3677	227	1	in	in	ADP
fsr-3677	227	2	consumer	consumer	NOUN
fsr-3677	227	3	markets	market	NOUN
fsr-3677	227	4	,	,	PUNCT
fsr-3677	227	5	this	this	DET
fsr-3677	227	6	reduction	reduction	NOUN
fsr-3677	227	7	in	in	ADP
fsr-3677	227	8	lease	lease	NOUN
fsr-3677	227	9	yields	yield	NOUN
fsr-3677	227	10	is	be	AUX
fsr-3677	227	11	made	make	VERB
fsr-3677	227	12	possible	possible	ADJ
fsr-3677	227	13	by	by	ADP
fsr-3677	227	14	lessors	lessor	NOUN
fsr-3677	227	15	’	’	PART
fsr-3677	227	16	comparatively	comparatively	ADV
fsr-3677	227	17	lower	low	ADJ
fsr-3677	227	18	search	search	NOUN
fsr-3677	227	19	,	,	PUNCT
fsr-3677	227	20	information	information	NOUN
fsr-3677	227	21	,	,	PUNCT
fsr-3677	227	22	and	and	CCONJ
fsr-3677	227	23	transaction	transaction	NOUN
fsr-3677	227	24	costs	cost	NOUN
fsr-3677	227	25	in	in	ADP
fsr-3677	227	26	provid	provid	PROPN
fsr-3677	227	27	ing	ing	ADJ
fsr-3677	227	28	centralized	centralize	VERB
fsr-3677	227	29	locations	location	NOUN
fsr-3677	227	30	for	for	ADP
fsr-3677	227	31	second	second	ADJ
fsr-3677	227	32	-	-	PUNCT
fsr-3677	227	33	hand	hand	NOUN
fsr-3677	227	34	asset	asset	NOUN
fsr-3677	227	35	sales	sale	NOUN
fsr-3677	227	36	.	.	PUNCT
fsr-3677	228	1	given	give	VERB
fsr-3677	228	2	the	the	DET
fsr-3677	228	3	offsetting	offset	VERB
fsr-3677	228	4	nature	nature	NOUN
fsr-3677	228	5	of	of	ADP
fsr-3677	228	6	various	various	ADJ
fsr-3677	228	7	imperfections	imperfection	NOUN
fsr-3677	228	8	,	,	PUNCT
fsr-3677	228	9	and	and	CCONJ
fsr-3677	228	10	the	the	DET
fsr-3677	228	11	absence	absence	NOUN
fsr-3677	228	12	of	of	ADP
fsr-3677	228	13	a	a	DET
fsr-3677	228	14	single	single	ADJ
fsr-3677	228	15	market	market	NOUN
fsr-3677	228	16	imperfection	imperfection	NOUN
fsr-3677	228	17	which	which	PRON
fsr-3677	228	18	dominates	dominate	VERB
fsr-3677	228	19	the	the	DET
fsr-3677	228	20	determination	determination	NOUN
fsr-3677	228	21	of	of	ADP
fsr-3677	228	22	lease	lease	NOUN
fsr-3677	228	23	yields	yield	NOUN
fsr-3677	228	24	,	,	PUNCT
fsr-3677	228	25	different	different	ADJ
fsr-3677	228	26	lease	lease	NOUN
fsr-3677	228	27	-	-	PUNCT
fsr-3677	228	28	borrow	borrow	NOUN
fsr-3677	228	29	comparisons	comparison	NOUN
fsr-3677	228	30	produce	produce	VERB
fsr-3677	228	31	significantly	significantly	ADV
fsr-3677	228	32	different	different	ADJ
fsr-3677	228	33	results	result	NOUN
fsr-3677	228	34	.	.	PUNCT
fsr-3677	229	1	this	this	PRON
fsr-3677	229	2	leads	lead	VERB
fsr-3677	229	3	lewellen	lewellen	NOUN
fsr-3677	229	4	,	,	PUNCT
fsr-3677	229	5	long	long	ADV
fsr-3677	229	6	,	,	PUNCT
fsr-3677	229	7	and	and	CCONJ
fsr-3677	229	8	mcconnell	mcconnell	VERB
fsr-3677	229	9	to	to	PART
fsr-3677	229	10	note	note	VERB
fsr-3677	229	11	that	that	PRON
fsr-3677	229	12	corporate	corporate	ADJ
fsr-3677	229	13	lease	lease	NOUN
fsr-3677	229	14	-	-	PUNCT
fsr-3677	229	15	borrow	borrow	NOUN
fsr-3677	229	16	compari	compari	NOUN
fsr-3677	229	17	sons	son	NOUN
fsr-3677	229	18	must	must	AUX
fsr-3677	229	19	be	be	AUX
fsr-3677	229	20	evaluated	evaluate	VERB
fsr-3677	229	21	on	on	ADP
fsr-3677	229	22	a	a	DET
fsr-3677	229	23	case	case	NOUN
fsr-3677	229	24	-	-	PUNCT
fsr-3677	229	25	by	by	ADP
fsr-3677	229	26	-	-	PUNCT
fsr-3677	229	27	case	case	NOUN
fsr-3677	229	28	basis	basis	NOUN
fsr-3677	229	29	to	to	PART
fsr-3677	229	30	determine	determine	VERB
fsr-3677	229	31	the	the	DET
fsr-3677	229	32	lower	low	ADJ
fsr-3677	229	33	cost	cost	NOUN
fsr-3677	229	34	financing	financing	NOUN
fsr-3677	229	35	method	method	NOUN
fsr-3677	229	36	.	.	PUNCT
fsr-3677	230	1	the	the	DET
fsr-3677	230	2	same	same	ADJ
fsr-3677	230	3	general	general	ADJ
fsr-3677	230	4	conclusion	conclusion	NOUN
fsr-3677	230	5	applies	apply	VERB
fsr-3677	230	6	to	to	ADP
fsr-3677	230	7	consumer	consumer	NOUN
fsr-3677	230	8	credit	credit	NOUN
fsr-3677	230	9	transactions	transaction	NOUN
fsr-3677	230	10	.	.	PUNCT
fsr-3677	231	1	identifi	identifi	PROPN
fsr-3677	231	2	cation	cation	NOUN
fsr-3677	231	3	of	of	ADP
fsr-3677	231	4	the	the	DET
fsr-3677	231	5	less	less	ADV
fsr-3677	231	6	costly	costly	ADJ
fsr-3677	231	7	retail	retail	ADJ
fsr-3677	231	8	financing	financing	NOUN
fsr-3677	231	9	method	method	NOUN
fsr-3677	231	10	is	be	AUX
fsr-3677	231	11	difficult	difficult	ADJ
fsr-3677	231	12	,	,	PUNCT
fsr-3677	231	13	however	however	ADV
fsr-3677	231	14	,	,	PUNCT
fsr-3677	231	15	because	because	SCONJ
fsr-3677	231	16	reported	report	VERB
fsr-3677	231	17	lease	lease	NOUN
fsr-3677	231	18	cost	cost	NOUN
fsr-3677	231	19	data	datum	NOUN
fsr-3677	231	20	tends	tend	VERB
fsr-3677	231	21	to	to	PART
fsr-3677	231	22	confuse	confuse	VERB
fsr-3677	231	23	,	,	PUNCT
fsr-3677	231	24	rather	rather	ADV
fsr-3677	231	25	than	than	ADP
fsr-3677	231	26	clarify	clarify	VERB
fsr-3677	231	27	,	,	PUNCT
fsr-3677	231	28	true	true	ADJ
fsr-3677	231	29	financing	financing	NOUN
fsr-3677	231	30	costs	cost	NOUN
fsr-3677	231	31	,	,	PUNCT
fsr-3677	231	32	and	and	CCONJ
fsr-3677	231	33	federal	federal	ADJ
fsr-3677	231	34	credit	credit	NOUN
fsr-3677	231	35	cost	cost	NOUN
fsr-3677	231	36	disclosure	disclosure	NOUN
fsr-3677	231	37	requirements	requirement	NOUN
fsr-3677	231	38	are	be	AUX
fsr-3677	231	39	not	not	PART
fsr-3677	231	40	structured	structure	VERB
fsr-3677	231	41	to	to	PART
fsr-3677	231	42	permit	permit	VERB
fsr-3677	231	43	the	the	DET
fsr-3677	231	44	direct	direct	ADJ
fsr-3677	231	45	comparison	comparison	NOUN
fsr-3677	231	46	of	of	ADP
fsr-3677	231	47	leasing	leasing	NOUN
fsr-3677	231	48	and	and	CCONJ
fsr-3677	231	49	borrowing	borrowing	NOUN
fsr-3677	231	50	costs	cost	NOUN
fsr-3677	231	51	.	.	PUNCT
fsr-3677	232	1	moreover	moreover	ADV
fsr-3677	232	2	,	,	PUNCT
fsr-3677	232	3	the	the	DET
fsr-3677	232	4	need	need	NOUN
fsr-3677	232	5	for	for	ADP
fsr-3677	232	6	case	case	NOUN
fsr-3677	232	7	-	-	PUNCT
fsr-3677	232	8	by	by	ADP
fsr-3677	232	9	case	case	NOUN
fsr-3677	232	10	credit	credit	NOUN
fsr-3677	232	11	cost	cost	NOUN
fsr-3677	232	12	comparison	comparison	NOUN
fsr-3677	232	13	is	be	AUX
fsr-3677	232	14	not	not	PART
fsr-3677	232	15	limited	limit	VERB
fsr-3677	232	16	to	to	ADP
fsr-3677	232	17	particular	particular	ADJ
fsr-3677	232	18	geographic	geographic	ADJ
fsr-3677	232	19	areas	area	NOUN
fsr-3677	232	20	or	or	CCONJ
fsr-3677	232	21	specific	specific	ADJ
fsr-3677	232	22	credit	credit	NOUN
fsr-3677	232	23	suppliers	supplier	NOUN
fsr-3677	232	24	.	.	PUNCT
fsr-3677	233	1	as	as	SCONJ
fsr-3677	233	2	table	table	NOUN
fsr-3677	233	3	6	6	NUM
fsr-3677	233	4	indicates	indicate	VERB
fsr-3677	233	5	,	,	PUNCT
fsr-3677	233	6	the	the	DET
fsr-3677	233	7	market	market	NOUN
fsr-3677	233	8	area	area	NOUN
fsr-3677	233	9	and	and	CCONJ
fsr-3677	233	10	creditor	creditor	NOUN
fsr-3677	233	11	type	type	NOUN
fsr-3677	233	12	variables	variable	NOUN
fsr-3677	233	13	are	be	AUX
fsr-3677	233	14	not	not	PART
fsr-3677	233	15	significant	significant	ADJ
fsr-3677	233	16	in	in	ADP
fsr-3677	233	17	explaining	explain	VERB
fsr-3677	233	18	the	the	DET
fsr-3677	233	19	variance	variance	NOUN
fsr-3677	233	20	in	in	ADP
fsr-3677	233	21	calculated	calculate	VERB
fsr-3677	233	22	credit	credit	NOUN
fsr-3677	233	23	cost	cost	NOUN
fsr-3677	233	24	differences	difference	NOUN
fsr-3677	233	25	.	.	PUNCT
fsr-3677	234	1	while	while	SCONJ
fsr-3677	234	2	leasing	leasing	NOUN
fsr-3677	234	3	and	and	CCONJ
fsr-3677	234	4	borrowing	borrowing	NOUN
fsr-3677	234	5	costs	cost	NOUN
fsr-3677	234	6	differ	differ	VERB
fsr-3677	234	7	across	across	ADP
fsr-3677	234	8	a	a	DET
fsr-3677	234	9	variety	variety	NOUN
fsr-3677	234	10	of	of	ADP
fsr-3677	234	11	geographic	geographic	ADJ
fsr-3677	234	12	markets	market	NOUN
fsr-3677	234	13	and	and	CCONJ
fsr-3677	234	14	credit	credit	NOUN
fsr-3677	234	15	126	126	NUM
fsr-3677	234	16	financial	financial	ADJ
fsr-3677	234	17	services	service	NOUN
fsr-3677	234	18	review	review	NOUN
fsr-3677	234	19	,	,	PUNCT
fsr-3677	234	20	l(2	l(2	PROPN
fsr-3677	234	21	)	)	PUNCT
fsr-3677	234	22	1991	1991	NUM
fsr-3677	234	23	suppliers	supplier	NOUN
fsr-3677	234	24	,	,	PUNCT
fsr-3677	234	25	the	the	DET
fsr-3677	234	26	cost	cost	NOUN
fsr-3677	234	27	of	of	ADP
fsr-3677	234	28	leasing	leasing	NOUN
fsr-3677	234	29	is	be	AUX
fsr-3677	234	30	neither	neither	CCONJ
fsr-3677	234	31	generally	generally	ADV
fsr-3677	234	32	higher	high	ADJ
fsr-3677	234	33	,	,	PUNCT
fsr-3677	234	34	nor	nor	CCONJ
fsr-3677	234	35	generally	generally	ADV
fsr-3677	234	36	lower	low	ADJ
fsr-3677	234	37	,	,	PUNCT
fsr-3677	234	38	than	than	ADP
fsr-3677	234	39	associated	associate	VERB
fsr-3677	234	40	borrowing	borrowing	NOUN
fsr-3677	234	41	costs	cost	NOUN
fsr-3677	234	42	in	in	ADP
fsr-3677	234	43	specific	specific	ADJ
fsr-3677	234	44	metropolitan	metropolitan	ADJ
fsr-3677	234	45	areas	area	NOUN
fsr-3677	234	46	.	.	PUNCT
fsr-3677	235	1	similarly	similarly	ADV
fsr-3677	235	2	,	,	PUNCT
fsr-3677	235	3	vehicle	vehicle	NOUN
fsr-3677	235	4	leasing	leasing	NOUN
fsr-3677	235	5	firms	firm	NOUN
fsr-3677	235	6	do	do	AUX
fsr-3677	235	7	not	not	PART
fsr-3677	235	8	generally	generally	ADV
fsr-3677	235	9	provide	provide	VERB
fsr-3677	235	10	superior	superior	ADJ
fsr-3677	235	11	leasing	leasing	NOUN
fsr-3677	235	12	terms	term	NOUN
fsr-3677	235	13	,	,	PUNCT
fsr-3677	235	14	and	and	CCONJ
fsr-3677	235	15	commercial	commercial	ADJ
fsr-3677	235	16	banks	bank	NOUN
fsr-3677	235	17	do	do	AUX
fsr-3677	235	18	not	not	PART
fsr-3677	235	19	necessarily	necessarily	ADV
fsr-3677	235	20	provide	provide	VERB
fsr-3677	235	21	borrowing	borrowing	NOUN
fsr-3677	235	22	rates	rate	NOUN
fsr-3677	235	23	that	that	PRON
fsr-3677	235	24	favor	favor	VERB
fsr-3677	235	25	installment	installment	NOUN
fsr-3677	235	26	purchase	purchase	NOUN
fsr-3677	235	27	.	.	PUNCT
fsr-3677	236	1	4	4	X
fsr-3677	236	2	.	.	X
fsr-3677	236	3	conclusions	conclusion	NOUN
fsr-3677	236	4	this	this	DET
fsr-3677	236	5	article	article	NOUN
fsr-3677	236	6	surveys	survey	NOUN
fsr-3677	236	7	reported	report	VERB
fsr-3677	236	8	consumer	consumer	NOUN
fsr-3677	236	9	credit	credit	NOUN
fsr-3677	236	10	costs	cost	NOUN
fsr-3677	236	11	associated	associate	VERB
fsr-3677	236	12	with	with	ADP
fsr-3677	236	13	new	new	ADJ
fsr-3677	236	14	vehi	vehi	NOUN
fsr-3677	236	15	cle	cle	NOUN
fsr-3677	236	16	lease	lease	NOUN
fsr-3677	236	17	and	and	CCONJ
fsr-3677	236	18	installment	installment	NOUN
fsr-3677	236	19	borrowing	borrowing	NOUN
fsr-3677	236	20	transactions	transaction	NOUN
fsr-3677	236	21	to	to	PART
fsr-3677	236	22	measure	measure	VERB
fsr-3677	236	23	the	the	DET
fsr-3677	236	24	credit	credit	NOUN
fsr-3677	236	25	cost	cost	NOUN
fsr-3677	236	26	advan	advan	NOUN
fsr-3677	236	27	tages	tage	NOUN
fsr-3677	236	28	associated	associate	VERB
fsr-3677	236	29	with	with	ADP
fsr-3677	236	30	lease	lease	NOUN
fsr-3677	236	31	financing	financing	NOUN
fsr-3677	236	32	,	,	PUNCT
fsr-3677	236	33	and	and	CCONJ
fsr-3677	236	34	assess	assess	VERB
fsr-3677	236	35	the	the	DET
fsr-3677	236	36	accuracy	accuracy	NOUN
fsr-3677	236	37	of	of	ADP
fsr-3677	236	38	credit	credit	NOUN
fsr-3677	236	39	cost	cost	NOUN
fsr-3677	236	40	data	datum	NOUN
fsr-3677	236	41	provided	provide	VERB
fsr-3677	236	42	to	to	ADP
fsr-3677	236	43	consumers	consumer	NOUN
fsr-3677	236	44	.	.	PUNCT
fsr-3677	237	1	in	in	ADP
fsr-3677	237	2	general	general	ADJ
fsr-3677	237	3	,	,	PUNCT
fsr-3677	237	4	the	the	DET
fsr-3677	237	5	study	study	NOUN
fsr-3677	237	6	finds	find	VERB
fsr-3677	237	7	that	that	SCONJ
fsr-3677	237	8	major	major	ADJ
fsr-3677	237	9	suppliers	supplier	NOUN
fsr-3677	237	10	of	of	ADP
fsr-3677	237	11	credit	credit	NOUN
fsr-3677	237	12	in	in	ADP
fsr-3677	237	13	consumer	consumer	NOUN
fsr-3677	237	14	markets	market	NOUN
fsr-3677	237	15	-	-	PUNCT
fsr-3677	237	16	including	include	VERB
fsr-3677	237	17	banks	bank	NOUN
fsr-3677	237	18	,	,	PUNCT
fsr-3677	237	19	leasing	leasing	NOUN
fsr-3677	237	20	firms	firm	NOUN
fsr-3677	237	21	,	,	PUNCT
fsr-3677	237	22	and	and	CCONJ
fsr-3677	237	23	auto	auto	NOUN
fsr-3677	237	24	dealers	dealer	NOUN
fsr-3677	237	25	-	-	PUNCT
fsr-3677	237	26	consistently	consistently	ADV
fsr-3677	237	27	and	and	CCONJ
fsr-3677	237	28	significantly	significantly	ADV
fsr-3677	237	29	understate	understate	VERB
fsr-3677	237	30	effective	effective	ADJ
fsr-3677	237	31	annual	annual	ADJ
fsr-3677	237	32	credit	credit	NOUN
fsr-3677	237	33	costs	cost	NOUN
fsr-3677	237	34	.	.	PUNCT
fsr-3677	238	1	the	the	DET
fsr-3677	238	2	magnitude	magnitude	NOUN
fsr-3677	238	3	of	of	ADP
fsr-3677	238	4	these	these	DET
fsr-3677	238	5	reporting	reporting	NOUN
fsr-3677	238	6	errors	error	NOUN
fsr-3677	238	7	is	be	AUX
fsr-3677	238	8	larger	large	ADJ
fsr-3677	238	9	for	for	ADP
fsr-3677	238	10	leasing	leasing	NOUN
fsr-3677	238	11	transactions	transaction	NOUN
fsr-3677	238	12	,	,	PUNCT
fsr-3677	238	13	which	which	PRON
fsr-3677	238	14	may	may	AUX
fsr-3677	238	15	occur	occur	VERB
fsr-3677	238	16	because	because	SCONJ
fsr-3677	238	17	federal	federal	ADJ
fsr-3677	238	18	consumer	consumer	NOUN
fsr-3677	238	19	credit	credit	NOUN
fsr-3677	238	20	regulations	regulation	NOUN
fsr-3677	238	21	do	do	AUX
fsr-3677	238	22	not	not	PART
fsr-3677	238	23	require	require	VERB
fsr-3677	238	24	lessors	lessor	NOUN
fsr-3677	238	25	to	to	PART
fsr-3677	238	26	report	report	VERB
fsr-3677	238	27	the	the	DET
fsr-3677	238	28	effective	effective	ADJ
fsr-3677	238	29	cost	cost	NOUN
fsr-3677	238	30	of	of	ADP
fsr-3677	238	31	leasing	lease	VERB
fsr-3677	238	32	to	to	ADP
fsr-3677	238	33	consumers	consumer	NOUN
fsr-3677	238	34	in	in	ADP
fsr-3677	238	35	a	a	DET
fsr-3677	238	36	uniform	uniform	ADJ
fsr-3677	238	37	manner	manner	NOUN
fsr-3677	238	38	.	.	PUNCT
fsr-3677	239	1	these	these	DET
fsr-3677	239	2	credit	credit	NOUN
fsr-3677	239	3	cost	cost	NOUN
fsr-3677	239	4	reporting	reporting	NOUN
fsr-3677	239	5	errors	error	NOUN
fsr-3677	239	6	are	be	AUX
fsr-3677	239	7	not	not	PART
fsr-3677	239	8	unique	unique	ADJ
fsr-3677	239	9	to	to	ADP
fsr-3677	239	10	specific	specific	ADJ
fsr-3677	239	11	geographic	geographic	ADJ
fsr-3677	239	12	areas	area	NOUN
fsr-3677	239	13	,	,	PUNCT
fsr-3677	239	14	and	and	CCONJ
fsr-3677	239	15	they	they	PRON
fsr-3677	239	16	are	be	AUX
fsr-3677	239	17	not	not	PART
fsr-3677	239	18	confined	confine	VERB
fsr-3677	239	19	to	to	ADP
fsr-3677	239	20	particular	particular	ADJ
fsr-3677	239	21	types	type	NOUN
fsr-3677	239	22	of	of	ADP
fsr-3677	239	23	credit	credit	NOUN
fsr-3677	239	24	suppliers	supplier	NOUN
fsr-3677	239	25	.	.	PUNCT
fsr-3677	240	1	the	the	DET
fsr-3677	240	2	study	study	NOUN
fsr-3677	240	3	also	also	ADV
fsr-3677	240	4	finds	find	VERB
fsr-3677	240	5	that	that	SCONJ
fsr-3677	240	6	neither	neither	CCONJ
fsr-3677	240	7	leasing	leasing	NOUN
fsr-3677	240	8	nor	nor	CCONJ
fsr-3677	240	9	installment	installment	NOUN
fsr-3677	240	10	borrowing	borrowing	NOUN
fsr-3677	240	11	provides	provide	VERB
fsr-3677	240	12	a	a	DET
fsr-3677	240	13	unilaterally	unilaterally	ADV
fsr-3677	240	14	cheaper	cheap	ADJ
fsr-3677	240	15	consumer	consumer	NOUN
fsr-3677	240	16	financing	financing	NOUN
fsr-3677	240	17	alternative	alternative	NOUN
fsr-3677	240	18	.	.	PUNCT
fsr-3677	241	1	while	while	SCONJ
fsr-3677	241	2	leasing	leasing	NOUN
fsr-3677	241	3	and	and	CCONJ
fsr-3677	241	4	borrowing	borrowing	NOUN
fsr-3677	241	5	costs	cost	NOUN
fsr-3677	241	6	are	be	AUX
fsr-3677	241	7	significantly	significantly	ADV
fsr-3677	241	8	different	different	ADJ
fsr-3677	241	9	from	from	ADP
fsr-3677	241	10	one	one	NUM
fsr-3677	241	11	another	another	DET
fsr-3677	241	12	in	in	ADP
fsr-3677	241	13	every	every	DET
fsr-3677	241	14	credit	credit	NOUN
fsr-3677	241	15	market	market	NOUN
fsr-3677	241	16	examined	examine	VERB
fsr-3677	241	17	,	,	PUNCT
fsr-3677	241	18	in	in	ADP
fsr-3677	241	19	approximately	approximately	ADV
fsr-3677	241	20	one	one	NUM
fsr-3677	241	21	-	-	PUNCT
fsr-3677	241	22	half	half	NOUN
fsr-3677	241	23	of	of	ADP
fsr-3677	241	24	the	the	DET
fsr-3677	241	25	sample	sample	NOUN
fsr-3677	241	26	cases	case	NOUN
fsr-3677	241	27	,	,	PUNCT
fsr-3677	241	28	borrowing	borrowing	NOUN
fsr-3677	241	29	costs	cost	NOUN
fsr-3677	241	30	exceeded	exceed	VERB
fsr-3677	241	31	leasing	leasing	NOUN
fsr-3677	241	32	costs	cost	NOUN
fsr-3677	241	33	,	,	PUNCT
fsr-3677	241	34	and	and	CCONJ
fsr-3677	241	35	the	the	DET
fsr-3677	241	36	remaining	remain	VERB
fsr-3677	241	37	cases	case	NOUN
fsr-3677	241	38	exhibited	exhibit	VERB
fsr-3677	241	39	the	the	DET
fsr-3677	241	40	opposite	opposite	ADJ
fsr-3677	241	41	cost	cost	NOUN
fsr-3677	241	42	preference	preference	NOUN
fsr-3677	241	43	.	.	PUNCT
fsr-3677	242	1	this	this	DET
fsr-3677	242	2	result	result	NOUN
fsr-3677	242	3	counters	counter	VERB
fsr-3677	242	4	previous	previous	ADJ
fsr-3677	242	5	empirical	empirical	ADJ
fsr-3677	242	6	research	research	NOUN
fsr-3677	242	7	concerning	concern	VERB
fsr-3677	242	8	the	the	DET
fsr-3677	242	9	effective	effective	ADJ
fsr-3677	242	10	cost	cost	NOUN
fsr-3677	242	11	of	of	ADP
fsr-3677	242	12	leasing	leasing	NOUN
fsr-3677	242	13	,	,	PUNCT
fsr-3677	242	14	which	which	PRON
fsr-3677	242	15	concludes	conclude	VERB
fsr-3677	242	16	that	that	SCONJ
fsr-3677	242	17	leasing	leasing	NOUN
fsr-3677	242	18	is	be	AUX
fsr-3677	242	19	generally	generally	ADV
fsr-3677	242	20	more	more	ADV
fsr-3677	242	21	expensive	expensive	ADJ
fsr-3677	242	22	than	than	ADP
fsr-3677	242	23	borrowing	borrow	VERB
fsr-3677	242	24	.	.	PUNCT
fsr-3677	243	1	the	the	DET
fsr-3677	243	2	results	result	NOUN
fsr-3677	243	3	of	of	ADP
fsr-3677	243	4	the	the	DET
fsr-3677	243	5	present	present	ADJ
fsr-3677	243	6	study	study	NOUN
fsr-3677	243	7	,	,	PUNCT
fsr-3677	243	8	however	however	ADV
fsr-3677	243	9	,	,	PUNCT
fsr-3677	243	10	are	be	AUX
fsr-3677	243	11	compatible	compatible	ADJ
fsr-3677	243	12	with	with	ADP
fsr-3677	243	13	a	a	DET
fsr-3677	243	14	wide	wide	ADJ
fsr-3677	243	15	body	body	NOUN
fsr-3677	243	16	of	of	ADP
fsr-3677	243	17	basic	basic	ADJ
fsr-3677	243	18	research	research	NOUN
fsr-3677	243	19	in	in	ADP
fsr-3677	243	20	the	the	DET
fsr-3677	243	21	finance	finance	NOUN
fsr-3677	243	22	literature	literature	NOUN
fsr-3677	243	23	that	that	PRON
fsr-3677	243	24	explains	explain	VERB
fsr-3677	243	25	why	why	SCONJ
fsr-3677	243	26	the	the	DET
fsr-3677	243	27	cost	cost	NOUN
fsr-3677	243	28	of	of	ADP
fsr-3677	243	29	different	different	ADJ
fsr-3677	243	30	lease	lease	NOUN
fsr-3677	243	31	agreements	agreement	NOUN
fsr-3677	243	32	may	may	AUX
fsr-3677	243	33	fall	fall	VERB
fsr-3677	243	34	above	above	ADP
fsr-3677	243	35	and	and	CCONJ
fsr-3677	243	36	below	below	ADP
fsr-3677	243	37	the	the	DET
fsr-3677	243	38	associated	associated	ADJ
fsr-3677	243	39	cost	cost	NOUN
fsr-3677	243	40	of	of	ADP
fsr-3677	243	41	borrowing	borrowing	NOUN
fsr-3677	243	42	.	.	PUNCT
fsr-3677	244	1	finally	finally	ADV
fsr-3677	244	2	,	,	PUNCT
fsr-3677	244	3	the	the	DET
fsr-3677	244	4	study	study	NOUN
fsr-3677	244	5	concludes	conclude	VERB
fsr-3677	244	6	that	that	SCONJ
fsr-3677	244	7	comparative	comparative	ADJ
fsr-3677	244	8	analysis	analysis	NOUN
fsr-3677	244	9	of	of	ADP
fsr-3677	244	10	consumer	consumer	NOUN
fsr-3677	244	11	leasing	leasing	NOUN
fsr-3677	244	12	and	and	CCONJ
fsr-3677	244	13	borrowing	borrowing	NOUN
fsr-3677	244	14	costs	cost	NOUN
fsr-3677	244	15	must	must	AUX
fsr-3677	244	16	be	be	AUX
fsr-3677	244	17	handled	handle	VERB
fsr-3677	244	18	on	on	ADP
fsr-3677	244	19	a	a	DET
fsr-3677	244	20	case	case	NOUN
fsr-3677	244	21	-	-	PUNCT
fsr-3677	244	22	by	by	ADP
fsr-3677	244	23	-	-	PUNCT
fsr-3677	244	24	case	case	NOUN
fsr-3677	244	25	basis	basis	NOUN
fsr-3677	244	26	to	to	PART
fsr-3677	244	27	make	make	VERB
fsr-3677	244	28	appropriate	appropriate	ADJ
fsr-3677	244	29	financial	financial	ADJ
fsr-3677	244	30	choices	choice	NOUN
fsr-3677	244	31	.	.	PUNCT
fsr-3677	245	1	unfortunately	unfortunately	ADV
fsr-3677	245	2	,	,	PUNCT
fsr-3677	245	3	a	a	DET
fsr-3677	245	4	variety	variety	NOUN
fsr-3677	245	5	of	of	ADP
fsr-3677	245	6	impediments	impediment	NOUN
fsr-3677	245	7	in	in	ADP
fsr-3677	245	8	the	the	DET
fsr-3677	245	9	market	market	NOUN
fsr-3677	245	10	for	for	ADP
fsr-3677	245	11	consumer	consumer	NOUN
fsr-3677	245	12	credit	credit	NOUN
fsr-3677	245	13	-	-	PUNCT
fsr-3677	245	14	including	include	VERB
fsr-3677	245	15	participants	participant	NOUN
fsr-3677	245	16	who	who	PRON
fsr-3677	245	17	are	be	AUX
fsr-3677	245	18	unskilled	unskille	VERB
fsr-3677	245	19	in	in	ADP
fsr-3677	245	20	the	the	DET
fsr-3677	245	21	application	application	NOUN
fsr-3677	245	22	of	of	ADP
fsr-3677	245	23	modern	modern	ADJ
fsr-3677	245	24	financial	financial	ADJ
fsr-3677	245	25	theory	theory	NOUN
fsr-3677	245	26	,	,	PUNCT
fsr-3677	245	27	inaccurate	inaccurate	ADJ
fsr-3677	245	28	credit	credit	NOUN
fsr-3677	245	29	cost	cost	NOUN
fsr-3677	245	30	information	information	NOUN
fsr-3677	245	31	reported	report	VERB
fsr-3677	245	32	by	by	ADP
fsr-3677	245	33	credit	credit	NOUN
fsr-3677	245	34	suppliers	supplier	NOUN
fsr-3677	245	35	,	,	PUNCT
fsr-3677	245	36	and	and	CCONJ
fsr-3677	245	37	federal	federal	ADJ
fsr-3677	245	38	reporting	reporting	NOUN
fsr-3677	245	39	standards	standard	NOUN
fsr-3677	245	40	which	which	PRON
fsr-3677	245	41	make	make	VERB
fsr-3677	245	42	direct	direct	ADJ
fsr-3677	245	43	comparisons	comparison	NOUN
fsr-3677	245	44	between	between	ADP
fsr-3677	245	45	leasing	leasing	NOUN
fsr-3677	245	46	and	and	CCONJ
fsr-3677	245	47	borrowing	borrowing	NOUN
fsr-3677	245	48	costs	cost	NOUN
fsr-3677	245	49	difficult	difficult	ADJ
fsr-3677	245	50	-	-	PUNCT
fsr-3677	245	51	can	can	AUX
fsr-3677	245	52	lead	lead	VERB
fsr-3677	245	53	to	to	ADP
fsr-3677	245	54	inappropriate	inappropriate	ADJ
fsr-3677	245	55	financing	financing	NOUN
fsr-3677	245	56	deci	deci	PROPN
fsr-3677	245	57	sions	sion	NOUN
fsr-3677	245	58	.	.	PUNCT
fsr-3677	246	1	in	in	ADP
fsr-3677	246	2	addition	addition	NOUN
fsr-3677	246	3	,	,	PUNCT
fsr-3677	246	4	these	these	DET
fsr-3677	246	5	impediments	impediment	NOUN
fsr-3677	246	6	encourage	encourage	VERB
fsr-3677	246	7	allocational	allocational	ADJ
fsr-3677	246	8	inefficiency	inefficiency	NOUN
fsr-3677	246	9	in	in	ADP
fsr-3677	246	10	the	the	DET
fsr-3677	246	11	market	market	NOUN
fsr-3677	246	12	for	for	ADP
fsr-3677	246	13	consumer	consumer	NOUN
fsr-3677	246	14	credit	credit	NOUN
fsr-3677	246	15	.	.	PUNCT
fsr-3677	247	1	acknowledgments	acknowledgment	NOUN
fsr-3677	247	2	:	:	PUNCT
fsr-3677	247	3	the	the	DET
fsr-3677	247	4	authors	author	NOUN
fsr-3677	247	5	gratefully	gratefully	ADV
fsr-3677	247	6	acknowledge	acknowledge	VERB
fsr-3677	247	7	funding	funding	NOUN
fsr-3677	247	8	from	from	ADP
fsr-3677	247	9	the	the	DET
fsr-3677	247	10	foundation	foundation	NOUN
fsr-3677	247	11	of	of	ADP
fsr-3677	247	12	the	the	DET
fsr-3677	247	13	university	university	PROPN
fsr-3677	247	14	of	of	ADP
fsr-3677	247	15	north	north	PROPN
fsr-3677	247	16	carolina	carolina	PROPN
fsr-3677	247	17	at	at	ADP
fsr-3677	247	18	charlotte	charlotte	PROPN
fsr-3677	247	19	and	and	CCONJ
fsr-3677	247	20	from	from	ADP
fsr-3677	247	21	the	the	DET
fsr-3677	247	22	state	state	NOUN
fsr-3677	247	23	of	of	ADP
fsr-3677	247	24	north	north	PROPN
fsr-3677	247	25	carolina	carolina	PROPN
fsr-3677	247	26	in	in	ADP
fsr-3677	247	27	support	support	NOUN
fsr-3677	247	28	of	of	ADP
fsr-3677	247	29	this	this	DET
fsr-3677	247	30	research	research	NOUN
fsr-3677	247	31	.	.	PUNCT
fsr-3677	248	1	effective	effective	ADJ
fsr-3677	248	2	credit	credit	NOUN
fsr-3677	248	3	costs	cost	NOUN
fsr-3677	248	4	in	in	ADP
fsr-3677	248	5	retail	retail	ADJ
fsr-3677	248	6	financial	financial	ADJ
fsr-3677	248	7	markets	market	NOUN
fsr-3677	248	8	:	:	PUNCT
fsr-3677	248	9	leasing	lease	VERB
fsr-3677	248	10	versus	versus	ADP
fsr-3677	248	11	borrowing	borrow	VERB
fsr-3677	248	12	127	127	NUM
fsr-3677	248	13	appendix	appendix	ADJ
fsr-3677	248	14	research	research	NOUN
fsr-3677	248	15	questionnaire	questionnaire	NOUN
fsr-3677	248	16	residential	residential	ADJ
fsr-3677	248	17	street	street	NOUN
fsr-3677	248	18	address	address	NOUN
fsr-3677	248	19	city	city	NOUN
fsr-3677	248	20	,	,	PUNCT
fsr-3677	248	21	state	state	NOUN
fsr-3677	248	22	zip	zip	NOUN
fsr-3677	248	23	date	date	NOUN
fsr-3677	248	24	creditor	creditor	NOUN
fsr-3677	248	25	name	name	NOUN
fsr-3677	248	26	creditor	creditor	NOUN
fsr-3677	248	27	address	address	NOUN
fsr-3677	248	28	city	city	NOUN
fsr-3677	248	29	,	,	PUNCT
fsr-3677	248	30	state	state	NOUN
fsr-3677	248	31	zip	zip	NOUN
fsr-3677	248	32	sales	sale	NOUN
fsr-3677	248	33	manager	manager	NOUN
fsr-3677	248	34	:	:	PUNCT
fsr-3677	248	35	i	i	PRON
fsr-3677	248	36	will	will	AUX
fsr-3677	248	37	be	be	AUX
fsr-3677	248	38	relocating	relocate	VERB
fsr-3677	248	39	to	to	ADP
fsr-3677	248	40	the	the	DET
fsr-3677	248	41	area	area	NOUN
fsr-3677	248	42	in	in	ADP
fsr-3677	248	43	september	september	PROPN
fsr-3677	248	44	,	,	PUNCT
fsr-3677	248	45	and	and	CCONJ
fsr-3677	248	46	i	i	PRON
fsr-3677	248	47	plan	plan	VERB
fsr-3677	248	48	to	to	PART
fsr-3677	248	49	acquire	acquire	VERB
fsr-3677	248	50	a	a	DET
fsr-3677	248	51	new	new	ADJ
fsr-3677	248	52	car	car	NOUN
fsr-3677	248	53	upon	upon	SCONJ
fsr-3677	248	54	my	my	PRON
fsr-3677	248	55	arrival	arrival	NOUN
fsr-3677	248	56	there	there	ADV
fsr-3677	248	57	.	.	PUNCT
fsr-3677	249	1	in	in	ADP
fsr-3677	249	2	order	order	NOUN
fsr-3677	249	3	to	to	PART
fsr-3677	249	4	research	research	VERB
fsr-3677	249	5	local	local	ADJ
fsr-3677	249	6	financing	financing	NOUN
fsr-3677	249	7	costs	cost	NOUN
fsr-3677	249	8	before	before	ADP
fsr-3677	249	9	my	my	PRON
fsr-3677	249	10	arrival	arrival	NOUN
fsr-3677	249	11	,	,	PUNCT
fsr-3677	249	12	i	i	PRON
fsr-3677	249	13	would	would	AUX
fsr-3677	249	14	appreciate	appreciate	VERB
fsr-3677	249	15	some	some	DET
fsr-3677	249	16	information	information	NOUN
fsr-3677	249	17	from	from	ADP
fsr-3677	249	18	your	your	PRON
fsr-3677	249	19	firm	firm	NOUN
fsr-3677	249	20	regarding	regard	VERB
fsr-3677	249	21	:	:	PUNCT
fsr-3677	249	22	(	(	PUNCT
fsr-3677	249	23	1	1	X
fsr-3677	249	24	)	)	PUNCT
fsr-3677	249	25	the	the	DET
fsr-3677	249	26	cost	cost	NOUN
fsr-3677	249	27	of	of	ADP
fsr-3677	249	28	a	a	DET
fsr-3677	249	29	4%month	4%month	NOUN
fsr-3677	249	30	,	,	PUNCT
fsr-3677	249	31	closed	close	VERB
fsr-3677	249	32	-	-	PUNCT
fsr-3677	249	33	end	end	NOUN
fsr-3677	249	34	lease	lease	NOUN
fsr-3677	249	35	with	with	ADP
fsr-3677	249	36	zero	zero	NUM
fsr-3677	249	37	capital	capital	NOUN
fsr-3677	249	38	cost	cost	NOUN
fsr-3677	249	39	reduction	reduction	NOUN
fsr-3677	249	40	provided	provide	VERB
fsr-3677	249	41	at	at	ADP
fsr-3677	249	42	the	the	DET
fsr-3677	249	43	beginning	beginning	NOUN
fsr-3677	249	44	of	of	ADP
fsr-3677	249	45	the	the	DET
fsr-3677	249	46	lease	lease	NOUN
fsr-3677	249	47	;	;	PUNCT
fsr-3677	249	48	and	and	CCONJ
fsr-3677	249	49	(	(	PUNCT
fsr-3677	249	50	2	2	X
fsr-3677	249	51	)	)	PUNCT
fsr-3677	249	52	the	the	DET
fsr-3677	249	53	cost	cost	NOUN
fsr-3677	249	54	of	of	ADP
fsr-3677	249	55	a	a	DET
fsr-3677	249	56	48	48	NUM
fsr-3677	249	57	-	-	PUNCT
fsr-3677	249	58	month	month	NOUN
fsr-3677	249	59	installment	installment	NOUN
fsr-3677	249	60	loan	loan	NOUN
fsr-3677	249	61	contract	contract	NOUN
fsr-3677	249	62	with	with	ADP
fsr-3677	249	63	a	a	DET
fsr-3677	249	64	20	20	NUM
fsr-3677	249	65	percent	percent	NOUN
fsr-3677	249	66	down	down	ADP
fsr-3677	249	67	payment	payment	NOUN
fsr-3677	249	68	.	.	PUNCT
fsr-3677	250	1	i	i	PRON
fsr-3677	250	2	would	would	AUX
fsr-3677	250	3	like	like	VERB
fsr-3677	250	4	to	to	PART
fsr-3677	250	5	acquire	acquire	VERB
fsr-3677	250	6	for	for	ADP
fsr-3677	250	7	personal	personal	ADJ
fsr-3677	250	8	use	use	NOUN
fsr-3677	250	9	a	a	DET
fsr-3677	250	10	new	new	ADJ
fsr-3677	250	11	,	,	PUNCT
fsr-3677	250	12	1989	1989	NUM
fsr-3677	250	13	sedan	sedan	NOUN
fsr-3677	250	14	containing	contain	VERB
fsr-3677	250	15	air	air	NOUN
fsr-3677	250	16	condition	condition	NOUN
fsr-3677	250	17	ing	ing	ADJ
fsr-3677	250	18	,	,	PUNCT
fsr-3677	250	19	am	be	AUX
fsr-3677	250	20	/	/	SYM
fsr-3677	250	21	fm	fm	PROPN
fsr-3677	250	22	stereo	stereo	PROPN
fsr-3677	250	23	cassette	cassette	NOUN
fsr-3677	250	24	,	,	PUNCT
fsr-3677	250	25	and	and	CCONJ
fsr-3677	250	26	the	the	DET
fsr-3677	250	27	custom	custom	NOUN
fsr-3677	250	28	appearance	appearance	NOUN
fsr-3677	250	29	package	package	NOUN
fsr-3677	250	30	.	.	PUNCT
fsr-3677	251	1	please	please	INTJ
fsr-3677	251	2	provide	provide	VERB
fsr-3677	251	3	a	a	DET
fsr-3677	251	4	summary	summary	NOUN
fsr-3677	251	5	of	of	ADP
fsr-3677	251	6	the	the	DET
fsr-3677	251	7	initial	initial	ADJ
fsr-3677	251	8	costs	cost	NOUN
fsr-3677	251	9	,	,	PUNCT
fsr-3677	251	10	lease	lease	NOUN
fsr-3677	251	11	payments	payment	NOUN
fsr-3677	251	12	,	,	PUNCT
fsr-3677	251	13	and	and	CCONJ
fsr-3677	251	14	final	final	ADJ
fsr-3677	251	15	costs	cost	NOUN
fsr-3677	251	16	your	your	PRON
fsr-3677	251	17	firm	firm	NOUN
fsr-3677	251	18	would	would	AUX
fsr-3677	251	19	charge	charge	VERB
fsr-3677	251	20	to	to	PART
fsr-3677	251	21	lease	lease	VERB
fsr-3677	251	22	this	this	DET
fsr-3677	251	23	car	car	NOUN
fsr-3677	251	24	.	.	PUNCT
fsr-3677	252	1	in	in	ADP
fsr-3677	252	2	addition	addition	NOUN
fsr-3677	252	3	,	,	PUNCT
fsr-3677	252	4	i	i	PRON
fsr-3677	252	5	would	would	AUX
fsr-3677	252	6	like	like	VERB
fsr-3677	252	7	to	to	PART
fsr-3677	252	8	know	know	VERB
fsr-3677	252	9	the	the	DET
fsr-3677	252	10	tot1	tot1	PROPN
fsr-3677	252	11	price	price	NOUN
fsr-3677	252	12	of	of	ADP
fsr-3677	252	13	the	the	DET
fsr-3677	252	14	car	car	NOUN
fsr-3677	252	15	used	use	VERB
fsr-3677	252	16	to	to	PART
fsr-3677	252	17	determine	determine	VERB
fsr-3677	252	18	the	the	DET
fsr-3677	252	19	lease	lease	NOUN
fsr-3677	252	20	payments	payment	NOUN
fsr-3677	252	21	,	,	PUNCT
fsr-3677	252	22	the	the	DET
fsr-3677	252	23	estimated	estimate	VERB
fsr-3677	252	24	residual	residual	ADJ
fsr-3677	252	25	value	value	NOUN
fsr-3677	252	26	of	of	ADP
fsr-3677	252	27	the	the	DET
fsr-3677	252	28	vehicle	vehicle	NOUN
fsr-3677	252	29	at	at	ADP
fsr-3677	252	30	the	the	DET
fsr-3677	252	31	termination	termination	NOUN
fsr-3677	252	32	of	of	ADP
fsr-3677	252	33	the	the	DET
fsr-3677	252	34	lease	lease	NOUN
fsr-3677	252	35	,	,	PUNCT
fsr-3677	252	36	and	and	CCONJ
fsr-3677	252	37	the	the	DET
fsr-3677	252	38	effective	effective	ADJ
fsr-3677	252	39	annual	annual	ADJ
fsr-3677	252	40	percentage	percentage	NOUN
fsr-3677	252	41	cost	cost	NOUN
fsr-3677	252	42	of	of	ADP
fsr-3677	252	43	the	the	DET
fsr-3677	252	44	lease	lease	NOUN
fsr-3677	252	45	contract	contract	NOUN
fsr-3677	252	46	.	.	PUNCT
fsr-3677	253	1	in	in	ADP
fsr-3677	253	2	order	order	NOUN
fsr-3677	253	3	to	to	PART
fsr-3677	253	4	compare	compare	VERB
fsr-3677	253	5	leasing	lease	VERB
fsr-3677	253	6	with	with	ADP
fsr-3677	253	7	installment	installment	NOUN
fsr-3677	253	8	purchase	purchase	NOUN
fsr-3677	253	9	,	,	PUNCT
fsr-3677	253	10	i	i	PRON
fsr-3677	253	11	would	would	AUX
fsr-3677	253	12	also	also	ADV
fsr-3677	253	13	like	like	VERB
fsr-3677	253	14	to	to	PART
fsr-3677	253	15	know	know	VERB
fsr-3677	253	16	the	the	DET
fsr-3677	253	17	total	total	ADJ
fsr-3677	253	18	cost	cost	NOUN
fsr-3677	253	19	necessary	necessary	ADJ
fsr-3677	253	20	to	to	PART
fsr-3677	253	21	purchase	purchase	VERB
fsr-3677	253	22	the	the	DET
fsr-3677	253	23	vehicle	vehicle	NOUN
fsr-3677	253	24	,	,	PUNCT
fsr-3677	253	25	the	the	DET
fsr-3677	253	26	monthly	monthly	ADJ
fsr-3677	253	27	payments	payment	NOUN
fsr-3677	253	28	necessary	necessary	ADJ
fsr-3677	253	29	to	to	PART
fsr-3677	253	30	amortize	amortize	VERB
fsr-3677	253	31	an	an	DET
fsr-3677	253	32	installment	installment	NOUN
fsr-3677	253	33	loan	loan	NOUN
fsr-3677	253	34	over	over	ADP
fsr-3677	253	35	a	a	DET
fsr-3677	253	36	4%month	4%month	NUM
fsr-3677	253	37	period	period	NOUN
fsr-3677	253	38	,	,	PUNCT
fsr-3677	253	39	and	and	CCONJ
fsr-3677	253	40	the	the	DET
fsr-3677	253	41	annual	annual	ADJ
fsr-3677	253	42	percentage	percentage	NOUN
fsr-3677	253	43	rate	rate	NOUN
fsr-3677	253	44	of	of	ADP
fsr-3677	253	45	interest	interest	NOUN
fsr-3677	253	46	for	for	ADP
fsr-3677	253	47	this	this	DET
fsr-3677	253	48	transaction	transaction	NOUN
fsr-3677	253	49	.	.	PUNCT
fsr-3677	254	1	i	i	PRON
fsr-3677	254	2	am	be	AUX
fsr-3677	254	3	planning	plan	VERB
fsr-3677	254	4	to	to	PART
fsr-3677	254	5	make	make	VERB
fsr-3677	254	6	a	a	DET
fsr-3677	254	7	20	20	NUM
fsr-3677	254	8	percent	percent	NOUN
fsr-3677	254	9	down	down	ADP
fsr-3677	254	10	payment	payment	NOUN
fsr-3677	254	11	on	on	ADP
fsr-3677	254	12	this	this	DET
fsr-3677	254	13	purchse	purchse	NOUN
fsr-3677	254	14	.	.	PUNCT
fsr-3677	255	1	i	i	PRON
fsr-3677	255	2	have	have	AUX
fsr-3677	255	3	enclosed	enclose	VERB
fsr-3677	255	4	a	a	DET
fsr-3677	255	5	postage	postage	NOUN
fsr-3677	255	6	-	-	PUNCT
fsr-3677	255	7	paid	pay	VERB
fsr-3677	255	8	envelope	envelope	NOUN
fsr-3677	255	9	for	for	ADP
fsr-3677	255	10	your	your	PRON
fsr-3677	255	11	convenience	convenience	NOUN
fsr-3677	255	12	.	.	PUNCT
fsr-3677	256	1	thank	thank	VERB
fsr-3677	256	2	you	you	PRON
fsr-3677	256	3	for	for	ADP
fsr-3677	256	4	your	your	PRON
fsr-3677	256	5	time	time	NOUN
fsr-3677	256	6	,	,	PUNCT
fsr-3677	256	7	and	and	CCONJ
fsr-3677	256	8	i	i	PRON
fsr-3677	256	9	look	look	VERB
fsr-3677	256	10	forward	forward	ADV
fsr-3677	256	11	to	to	ADP
fsr-3677	256	12	discussing	discuss	VERB
fsr-3677	256	13	the	the	DET
fsr-3677	256	14	details	detail	NOUN
fsr-3677	256	15	of	of	ADP
fsr-3677	256	16	this	this	DET
fsr-3677	256	17	transaction	transaction	NOUN
fsr-3677	256	18	with	with	ADP
fsr-3677	256	19	you	you	PRON
fsr-3677	256	20	in	in	ADP
fsr-3677	256	21	september	september	PROPN
fsr-3677	256	22	.	.	PUNCT
fsr-3677	257	1	sincerely	sincerely	ADV
fsr-3677	257	2	,	,	PUNCT
fsr-3677	257	3	d.	d.	PROPN
fsr-3677	257	4	anthony	anthony	PROPN
fsr-3677	257	5	plath	plath	PROPN
fsr-3677	257	6	128	128	NUM
fsr-3677	257	7	financial	financial	ADJ
fsr-3677	257	8	services	service	NOUN
fsr-3677	257	9	review	review	NOUN
fsr-3677	257	10	,	,	PUNCT
fsr-3677	257	11	l(2	l(2	PROPN
fsr-3677	257	12	)	)	PUNCT
fsr-3677	257	13	1991	1991	NUM
fsr-3677	257	14	references	reference	NOUN
fsr-3677	257	15	anderson	anderson	PROPN
fsr-3677	257	16	,	,	PUNCT
fsr-3677	257	17	p	p	PROPN
fsr-3677	257	18	and	and	CCONJ
fsr-3677	257	19	j.	j.	PROPN
fsr-3677	257	20	martin	martin	PROPN
fsr-3677	257	21	.	.	PUNCT
fsr-3677	258	1	1977	1977	NUM
fsr-3677	258	2	.	.	PUNCT
fsr-3677	259	1	“	"	PUNCT
fsr-3677	259	2	lease	lease	VERB
fsr-3677	259	3	vs.	vs.	NOUN
fsr-3677	259	4	purchase	purchase	NOUN
fsr-3677	259	5	decisions	decision	NOUN
fsr-3677	259	6	:	:	PUNCT
fsr-3677	259	7	a	a	DET
fsr-3677	259	8	survey	survey	NOUN
fsr-3677	259	9	of	of	ADP
fsr-3677	259	10	current	current	ADJ
fsr-3677	259	11	practice	practice	NOUN
fsr-3677	259	12	,	,	PUNCT
fsr-3677	259	13	”	"	PUNCT
fsr-3677	259	14	financial	financial	ADJ
fsr-3677	259	15	management	management	NOUN
fsr-3677	259	16	,	,	PUNCT
fsr-3677	259	17	6	6	NUM
fsr-3677	259	18	:	:	SYM
fsr-3677	259	19	4	4	NUM
fsr-3677	259	20	l-47	l-47	PROPN
fsr-3677	259	21	.	.	PUNCT
fsr-3677	260	1	ang	ang	PROPN
fsr-3677	260	2	,	,	PUNCT
fsr-3677	260	3	j.	j.	PROPN
fsr-3677	260	4	and	and	CCONJ
fsr-3677	260	5	i	i	PROPN
fsr-3677	260	6	?	?	PUNCT
fsr-3677	261	1	peterson	peterson	PROPN
fsr-3677	261	2	.	.	PROPN
fsr-3677	261	3	1984	1984	NUM
fsr-3677	261	4	.	.	PUNCT
fsr-3677	262	1	“	"	PUNCT
fsr-3677	262	2	the	the	DET
fsr-3677	262	3	leasing	leasing	NOUN
fsr-3677	262	4	puzzle	puzzle	NOUN
fsr-3677	262	5	,	,	PUNCT
fsr-3677	262	6	”	"	PUNCT
fsr-3677	262	7	journal	journal	NOUN
fsr-3677	262	8	offinance	offinance	NOUN
fsr-3677	262	9	,	,	PUNCT
fsr-3677	262	10	39	39	NUM
fsr-3677	262	11	:	:	SYM
fsr-3677	262	12	10551065	10551065	NUM
fsr-3677	262	13	.	.	PUNCT
fsr-3677	263	1	beechy	beechy	ADJ
fsr-3677	263	2	,	,	PUNCT
fsr-3677	263	3	t.	t.	PROPN
fsr-3677	263	4	1970	1970	NUM
fsr-3677	263	5	.	.	PUNCT
fsr-3677	264	1	“	"	PUNCT
fsr-3677	264	2	the	the	DET
fsr-3677	264	3	cost	cost	NOUN
fsr-3677	264	4	of	of	ADP
fsr-3677	264	5	leasing	leasing	NOUN
fsr-3677	264	6	:	:	PUNCT
fsr-3677	264	7	comment	comment	NOUN
fsr-3677	264	8	and	and	CCONJ
fsr-3677	264	9	correction	correction	NOUN
fsr-3677	264	10	,	,	PUNCT
fsr-3677	264	11	”	"	PUNCT
fsr-3677	264	12	the	the	DET
fsr-3677	264	13	accounting	accounting	NOUN
fsr-3677	264	14	review	review	NOUN
fsr-3677	264	15	,	,	PUNCT
fsr-3677	264	16	45	45	NUM
fsr-3677	264	17	:	:	SYM
fsr-3677	264	18	769	769	NUM
fsr-3677	264	19	773	773	NUM
fsr-3677	264	20	.	.	PUNCT
fsr-3677	265	1	beechy	beechy	ADJ
fsr-3677	265	2	,	,	PUNCT
fsr-3677	265	3	t.	t.	PROPN
fsr-3677	265	4	1969	1969	NUM
fsr-3677	265	5	.	.	PUNCT
fsr-3677	266	1	“	"	PUNCT
fsr-3677	266	2	quasi	quasi	ADJ
fsr-3677	266	3	-	-	ADJ
fsr-3677	266	4	debt	debt	ADJ
fsr-3677	266	5	analysis	analysis	NOUN
fsr-3677	266	6	of	of	ADP
fsr-3677	266	7	financial	financial	ADJ
fsr-3677	266	8	leases	lease	NOUN
fsr-3677	266	9	,	,	PUNCT
fsr-3677	266	10	”	"	PUNCT
fsr-3677	266	11	the	the	DET
fsr-3677	266	12	accounting	accounting	NOUN
fsr-3677	266	13	review	review	NOUN
fsr-3677	266	14	,	,	PUNCT
fsr-3677	266	15	44	44	NUM
fsr-3677	266	16	:	:	SYM
fsr-3677	266	17	375	375	NUM
fsr-3677	266	18	-	-	SYM
fsr-3677	266	19	381	381	NUM
fsr-3677	266	20	.	.	PUNCT
fsr-3677	267	1	brick	brick	NOUN
fsr-3677	267	2	,	,	PUNCT
fsr-3677	267	3	i.	i.	PROPN
fsr-3677	267	4	,	,	PUNCT
fsr-3677	267	5	w.	w.	PROPN
fsr-3677	267	6	fung	fung	PROPN
fsr-3677	267	7	,	,	PUNCT
fsr-3677	267	8	and	and	CCONJ
fsr-3677	267	9	m.	m.	PROPN
fsr-3677	267	10	subrahmanyam	subrahmanyam	NOUN
fsr-3677	267	11	.	.	PUNCT
fsr-3677	268	1	1987	1987	NUM
fsr-3677	268	2	.	.	PUNCT
fsr-3677	269	1	“	"	PUNCT
fsr-3677	269	2	leasing	leasing	NOUN
fsr-3677	269	3	and	and	CCONJ
fsr-3677	269	4	financial	financial	ADJ
fsr-3677	269	5	intermediation	intermediation	NOUN
fsr-3677	269	6	:	:	PUNCT
fsr-3677	269	7	comparative	comparative	ADJ
fsr-3677	269	8	tax	tax	NOUN
fsr-3677	269	9	advantages	advantage	NOUN
fsr-3677	269	10	,	,	PUNCT
fsr-3677	269	11	”	"	PUNCT
fsr-3677	269	12	financial	financial	ADJ
fsr-3677	269	13	management	management	NOUN
fsr-3677	269	14	,	,	PUNCT
fsr-3677	269	15	16	16	NUM
fsr-3677	269	16	:	:	PUNCT
fsr-3677	269	17	55	55	NUM
fsr-3677	269	18	-	-	SYM
fsr-3677	269	19	59	59	NUM
fsr-3677	269	20	.	.	PUNCT
fsr-3677	270	1	consumer	consumer	NOUN
fsr-3677	270	2	leasing	leasing	NOUN
fsr-3677	270	3	act	act	NOUN
fsr-3677	270	4	of	of	ADP
fsr-3677	270	5	1976	1976	NUM
fsr-3677	270	6	.	.	PUNCT
fsr-3677	271	1	1984	1984	NUM
fsr-3677	271	2	.	.	PUNCT
fsr-3677	272	1	15	15	NUM
fsr-3677	272	2	u.s.c.a	u.s.c.a	PROPN
fsr-3677	272	3	.	.	PROPN
fsr-3677	272	4	1601	1601	NUM
fsr-3677	272	5	.	.	PUNCT
fsr-3677	273	1	copeland	copeland	PROPN
fsr-3677	273	2	,	,	PUNCT
fsr-3677	273	3	t.	t.	PROPN
fsr-3677	273	4	and	and	CCONJ
fsr-3677	273	5	j.	j.	PROPN
fsr-3677	273	6	weston	weston	PROPN
fsr-3677	273	7	.	.	PUNCT
fsr-3677	273	8	1982	1982	NUM
fsr-3677	273	9	.	.	PUNCT
fsr-3677	274	1	“	"	PUNCT
fsr-3677	274	2	a	a	DET
fsr-3677	274	3	note	note	NOUN
fsr-3677	274	4	on	on	ADP
fsr-3677	274	5	the	the	DET
fsr-3677	274	6	evaluation	evaluation	NOUN
fsr-3677	274	7	of	of	ADP
fsr-3677	274	8	cancelable	cancelable	ADJ
fsr-3677	274	9	operating	operating	NOUN
fsr-3677	274	10	leases	lease	NOUN
fsr-3677	274	11	,	,	PUNCT
fsr-3677	274	12	”	"	PUNCT
fsr-3677	274	13	financial	financial	ADJ
fsr-3677	274	14	management	management	NOUN
fsr-3677	274	15	,	,	PUNCT
fsr-3677	274	16	11	11	NUM
fsr-3677	274	17	:	:	SYM
fsr-3677	274	18	60	60	NUM
fsr-3677	274	19	-	-	SYM
fsr-3677	274	20	67	67	NUM
fsr-3677	274	21	.	.	PUNCT
fsr-3677	275	1	crawford	crawford	PROPN
fsr-3677	275	2	,	,	PUNCT
fsr-3677	275	3	i	i	PRON
fsr-3677	275	4	?	?	PUNCT
fsr-3677	275	5	,	,	PUNCT
fsr-3677	275	6	c.	c.	PROPN
fsr-3677	275	7	harper	harper	PROPN
fsr-3677	275	8	,	,	PUNCT
fsr-3677	275	9	and	and	CCONJ
fsr-3677	275	10	j.	j.	PROPN
fsr-3677	275	11	mcconnell	mcconnell	PROPN
fsr-3677	275	12	.	.	PUNCT
fsr-3677	275	13	1981	1981	NUM
fsr-3677	275	14	.	.	PUNCT
fsr-3677	276	1	“	"	PUNCT
fsr-3677	276	2	further	further	ADJ
fsr-3677	276	3	evidence	evidence	NOUN
fsr-3677	276	4	on	on	ADP
fsr-3677	276	5	the	the	DET
fsr-3677	276	6	terms	term	NOUN
fsr-3677	276	7	of	of	ADP
fsr-3677	276	8	financial	financial	ADJ
fsr-3677	276	9	leases	lease	NOUN
fsr-3677	276	10	,	,	PUNCT
fsr-3677	276	11	”	"	PUNCT
fsr-3677	276	12	financial	financial	ADJ
fsr-3677	276	13	management	management	NOUN
fsr-3677	276	14	,	,	PUNCT
fsr-3677	276	15	10	10	NUM
fsr-3677	276	16	:	:	SYM
fsr-3677	276	17	7	7	NUM
fsr-3677	276	18	-	-	SYM
fsr-3677	276	19	15	15	NUM
fsr-3677	276	20	.	.	PUNCT
fsr-3677	277	1	doenges	doenge	NOUN
fsr-3677	277	2	,	,	PUNCT
fsr-3677	277	3	r.	r.	PROPN
fsr-3677	277	4	1974	1974	NUM
fsr-3677	277	5	.	.	PUNCT
fsr-3677	278	1	“	"	PUNCT
fsr-3677	278	2	the	the	DET
fsr-3677	278	3	cost	cost	NOUN
fsr-3677	278	4	of	of	ADP
fsr-3677	278	5	leasing	leasing	NOUN
fsr-3677	278	6	,	,	PUNCT
fsr-3677	278	7	”	"	PUNCT
fsr-3677	278	8	7&e	7&e	NUM
fsr-3677	278	9	engineering	engineering	NOUN
fsr-3677	278	10	economist	economist	NOUN
fsr-3677	278	11	,	,	PUNCT
fsr-3677	278	12	17	17	NUM
fsr-3677	278	13	:	:	SYM
fsr-3677	278	14	31	31	NUM
fsr-3677	278	15	-	-	SYM
fsr-3677	278	16	44	44	NUM
fsr-3677	278	17	.	.	PUNCT
fsr-3677	278	18	federal	federal	PROPN
fsr-3677	278	19	reserve	reserve	PROPN
fsr-3677	278	20	system	system	PROPN
fsr-3677	278	21	board	board	NOUN
fsr-3677	278	22	of	of	ADP
fsr-3677	278	23	governors	governor	NOUN
fsr-3677	278	24	.	.	PUNCT
fsr-3677	278	25	1991	1991	NUM
fsr-3677	278	26	.	.	PUNCT
fsr-3677	279	1	“	"	PUNCT
fsr-3677	279	2	domestic	domestic	ADJ
fsr-3677	279	3	finance	finance	NOUN
fsr-3677	279	4	companies	company	NOUN
fsr-3677	279	5	:	:	PUNCT
fsr-3677	279	6	business	business	NOUN
fsr-3677	279	7	credit	credit	NOUN
fsr-3677	279	8	outstanding	outstanding	ADJ
fsr-3677	279	9	,	,	PUNCT
fsr-3677	279	10	”	"	PUNCT
fsr-3677	279	11	federal	federal	PROPN
fsr-3677	279	12	reserve	reserve	PROPN
fsr-3677	279	13	bulletin	bulletin	PROPN
fsr-3677	279	14	,	,	PUNCT
fsr-3677	279	15	77	77	NUM
fsr-3677	279	16	:	:	SYM
fsr-3677	279	17	10	10	NUM
fsr-3677	279	18	,	,	PUNCT
fsr-3677	279	19	a35	a35	PROPN
fsr-3677	279	20	.	.	PROPN
fsr-3677	279	21	franks	frank	NOUN
fsr-3677	279	22	,	,	PUNCT
fsr-3677	279	23	j.	j.	PROPN
fsr-3677	279	24	and	and	CCONJ
fsr-3677	279	25	s.	s.	PROPN
fsr-3677	279	26	hodges	hodges	PROPN
fsr-3677	279	27	.	.	PUNCT
fsr-3677	280	1	1978	1978	NUM
fsr-3677	280	2	.	.	PUNCT
fsr-3677	281	1	“	"	PUNCT
fsr-3677	281	2	valuation	valuation	NOUN
fsr-3677	281	3	of	of	ADP
fsr-3677	281	4	financial	financial	ADJ
fsr-3677	281	5	lease	lease	NOUN
fsr-3677	281	6	contracts	contract	NOUN
fsr-3677	281	7	:	:	PUNCT
fsr-3677	281	8	a	a	DET
fsr-3677	281	9	note	note	NOUN
fsr-3677	281	10	,	,	PUNCT
fsr-3677	281	11	”	"	PUNCT
fsr-3677	281	12	journal	journal	NOUN
fsr-3677	281	13	of	of	ADP
fsr-3677	281	14	finance	finance	NOUN
fsr-3677	281	15	,	,	PUNCT
fsr-3677	281	16	33	33	NUM
fsr-3677	281	17	:	:	SYM
fsr-3677	281	18	657	657	NUM
fsr-3677	281	19	-	-	SYM
fsr-3677	281	20	669	669	NUM
fsr-3677	281	21	.	.	PUNCT
fsr-3677	282	1	gudikunst	gudikunst	PROPN
fsr-3677	282	2	,	,	PUNCT
fsr-3677	282	3	a.	a.	NOUN
fsr-3677	282	4	and	and	CCONJ
fsr-3677	282	5	g.	g.	PROPN
fsr-3677	282	6	roberts	roberts	PROPN
fsr-3677	282	7	.	.	PROPN
fsr-3677	283	1	1978	1978	NUM
fsr-3677	283	2	.	.	PUNCT
fsr-3677	284	1	“	"	PUNCT
fsr-3677	284	2	equipment	equipment	NOUN
fsr-3677	284	3	financial	financial	ADJ
fsr-3677	284	4	leasing	leasing	NOUN
fsr-3677	284	5	practices	practice	NOUN
fsr-3677	284	6	and	and	CCONJ
fsr-3677	284	7	costs	cost	NOUN
fsr-3677	284	8	:	:	PUNCT
fsr-3677	284	9	comment	comment	NOUN
fsr-3677	284	10	,	,	PUNCT
fsr-3677	284	11	”	"	PUNCT
fsr-3677	284	12	financial	financial	ADJ
fsr-3677	284	13	management	management	NOUN
fsr-3677	284	14	,	,	PUNCT
fsr-3677	284	15	7	7	NUM
fsr-3677	284	16	:	:	SYM
fsr-3677	284	17	79	79	NUM
fsr-3677	284	18	-	-	SYM
fsr-3677	284	19	81	81	NUM
fsr-3677	284	20	.	.	PUNCT
fsr-3677	285	1	keselman	keselman	PROPN
fsr-3677	285	2	,	,	PUNCT
fsr-3677	285	3	h.	h.	PROPN
fsr-3677	285	4	,	,	PUNCT
fsr-3677	285	5	p.	p.	PROPN
fsr-3677	285	6	games	game	NOUN
fsr-3677	285	7	,	,	PUNCT
fsr-3677	285	8	and	and	CCONJ
fsr-3677	285	9	j.	j.	PROPN
fsr-3677	285	10	rogan	rogan	PROPN
fsr-3677	285	11	.	.	PUNCT
fsr-3677	286	1	1979	1979	NUM
fsr-3677	286	2	.	.	PUNCT
fsr-3677	287	1	“	"	PUNCT
fsr-3677	287	2	protecting	protect	VERB
fsr-3677	287	3	the	the	DET
fsr-3677	287	4	overall	overall	ADJ
fsr-3677	287	5	rate	rate	NOUN
fsr-3677	287	6	of	of	ADP
fsr-3677	287	7	type	type	NOUN
fsr-3677	287	8	i	i	PRON
fsr-3677	287	9	errors	error	VERB
fsr-3677	287	10	for	for	ADP
fsr-3677	287	11	pairwise	pairwise	NOUN
fsr-3677	287	12	comparisons	comparison	NOUN
fsr-3677	287	13	with	with	ADP
fsr-3677	287	14	an	an	DET
fsr-3677	287	15	omnibus	omnibus	ADJ
fsr-3677	287	16	test	test	NOUN
fsr-3677	287	17	statistic	statistic	NOUN
fsr-3677	287	18	,	,	PUNCT
fsr-3677	287	19	”	"	PUNCT
fsr-3677	287	20	psychological	psychological	ADJ
fsr-3677	287	21	bulletin	bulletin	NOUN
fsr-3677	287	22	,	,	PUNCT
fsr-3677	287	23	86	86	NUM
fsr-3677	287	24	:	:	SYM
fsr-3677	287	25	884	884	NUM
fsr-3677	287	26	-	-	SYM
fsr-3677	287	27	888	888	NUM
fsr-3677	287	28	.	.	PUNCT
fsr-3677	287	29	koretz	koretz	PROPN
fsr-3677	287	30	,	,	PUNCT
fsr-3677	287	31	g.	g.	PROPN
fsr-3677	287	32	1991	1991	NUM
fsr-3677	287	33	.	.	PUNCT
fsr-3677	288	1	“	"	PUNCT
fsr-3677	288	2	how	how	SCONJ
fsr-3677	288	3	the	the	DET
fsr-3677	288	4	car	car	NOUN
fsr-3677	288	5	-	-	PUNCT
fsr-3677	288	6	leasing	lease	VERB
fsr-3677	288	7	explosion	explosion	NOUN
fsr-3677	288	8	burns	burn	VERB
fsr-3677	288	9	uncle	uncle	PROPN
fsr-3677	288	10	sam	sam	PROPN
fsr-3677	288	11	,	,	PUNCT
fsr-3677	288	12	”	"	PUNCT
fsr-3677	288	13	business	business	NOUN
fsr-3677	288	14	week	week	NOUN
fsr-3677	288	15	,	,	PUNCT
fsr-3677	288	16	september	september	PROPN
fsr-3677	288	17	2	2	NUM
fsr-3677	288	18	,	,	PUNCT
fsr-3677	288	19	16	16	NUM
fsr-3677	288	20	.	.	PUNCT
fsr-3677	289	1	lewellen	lewellen	PROPN
fsr-3677	289	2	,	,	PUNCT
fsr-3677	289	3	w.	w.	PROPN
fsr-3677	289	4	,	,	PUNCT
fsr-3677	289	5	m.	m.	NOUN
fsr-3677	289	6	long	long	ADV
fsr-3677	289	7	,	,	PUNCT
fsr-3677	289	8	and	and	CCONJ
fsr-3677	289	9	j.	j.	PROPN
fsr-3677	289	10	mcconnell	mcconnell	PROPN
fsr-3677	289	11	.	.	PUNCT
fsr-3677	289	12	1976	1976	NUM
fsr-3677	289	13	.	.	PUNCT
fsr-3677	290	1	“	"	PUNCT
fsr-3677	290	2	asset	asset	NOUN
fsr-3677	290	3	leasing	leasing	NOUN
fsr-3677	290	4	in	in	ADP
fsr-3677	290	5	competitive	competitive	ADJ
fsr-3677	290	6	capital	capital	NOUN
fsr-3677	290	7	markets	market	NOUN
fsr-3677	290	8	,	,	PUNCT
fsr-3677	290	9	”	"	PUNCT
fsr-3677	290	10	journal	journal	NOUN
fsr-3677	290	11	of	of	ADP
fsr-3677	290	12	finance	finance	NOUN
fsr-3677	290	13	,	,	PUNCT
fsr-3677	290	14	3	3	NUM
fsr-3677	290	15	1	1	NUM
fsr-3677	290	16	:	:	PUNCT
fsr-3677	290	17	787	787	NUM
fsr-3677	290	18	-	-	SYM
fsr-3677	290	19	798	798	NUM
fsr-3677	290	20	.	.	PUNCT
fsr-3677	291	1	mcconnell	mcconnell	PROPN
fsr-3677	291	2	,	,	PUNCT
fsr-3677	291	3	j.	j.	PROPN
fsr-3677	291	4	and	and	CCONJ
fsr-3677	291	5	j.	j.	PROPN
fsr-3677	291	6	schallheim	schallheim	PROPN
fsr-3677	291	7	.	.	PROPN
fsr-3677	291	8	1983	1983	NUM
fsr-3677	291	9	.	.	PUNCT
fsr-3677	292	1	“	"	PUNCT
fsr-3677	292	2	valuationofasset	valuationofasset	VERB
fsr-3677	292	3	leasing	leasing	NOUN
fsr-3677	292	4	contracts	contract	NOUN
fsr-3677	292	5	,	,	PUNCT
fsr-3677	292	6	”	"	PUNCT
fsr-3677	292	7	journaloffinancial	journaloffinancial	ADJ
fsr-3677	292	8	economics	economic	NOUN
fsr-3677	292	9	,	,	PUNCT
fsr-3677	292	10	12	12	NUM
fsr-3677	292	11	:	:	SYM
fsr-3677	292	12	237	237	NUM
fsr-3677	292	13	-	-	SYM
fsr-3677	292	14	261	261	NUM
fsr-3677	292	15	.	.	PUNCT
fsr-3677	293	1	mcgugan	mcgugan	PROPN
fsr-3677	293	2	,	,	PUNCT
fsr-3677	293	3	v.	v.	PROPN
fsr-3677	293	4	and	and	CCONJ
fsr-3677	293	5	r.	r.	PROPN
fsr-3677	293	6	caves	cave	NOUN
fsr-3677	293	7	.	.	PUNCT
fsr-3677	294	1	1974	1974	NUM
fsr-3677	294	2	.	.	PUNCT
fsr-3677	295	1	“	"	PUNCT
fsr-3677	295	2	integration	integration	NOUN
fsr-3677	295	3	and	and	CCONJ
fsr-3677	295	4	competition	competition	NOUN
fsr-3677	295	5	in	in	ADP
fsr-3677	295	6	the	the	DET
fsr-3677	295	7	equipment	equipment	NOUN
fsr-3677	295	8	leasing	leasing	NOUN
fsr-3677	295	9	industry	industry	NOUN
fsr-3677	295	10	,	,	PUNCT
fsr-3677	295	11	”	"	PUNCT
fsr-3677	295	12	journal	journal	NOUN
fsr-3677	295	13	of	of	ADP
fsr-3677	295	14	business	business	NOUN
fsr-3677	295	15	,	,	PUNCT
fsr-3677	295	16	47	47	NUM
fsr-3677	295	17	:	:	PUNCT
fsr-3677	295	18	382	382	NUM
fsr-3677	295	19	-	-	SYM
fsr-3677	295	20	396	396	NUM
fsr-3677	295	21	.	.	PUNCT
fsr-3677	296	1	miller	miller	PROPN
fsr-3677	296	2	,	,	PUNCT
fsr-3677	296	3	m.	m.	NOUN
fsr-3677	296	4	and	and	CCONJ
fsr-3677	296	5	c.	c.	PROPN
fsr-3677	296	6	upton	upton	PROPN
fsr-3677	296	7	.	.	PROPN
fsr-3677	296	8	1976	1976	NUM
fsr-3677	296	9	.	.	PUNCT
fsr-3677	297	1	“	"	PUNCT
fsr-3677	297	2	leasing	leasing	NOUN
fsr-3677	297	3	,	,	PUNCT
fsr-3677	297	4	buying	buying	NOUN
fsr-3677	297	5	,	,	PUNCT
fsr-3677	297	6	and	and	CCONJ
fsr-3677	297	7	the	the	DET
fsr-3677	297	8	cost	cost	NOUN
fsr-3677	297	9	of	of	ADP
fsr-3677	297	10	capital	capital	NOUN
fsr-3677	297	11	services	service	NOUN
fsr-3677	297	12	,	,	PUNCT
fsr-3677	297	13	”	"	PUNCT
fsr-3677	297	14	journal	journal	NOUN
fsr-3677	297	15	of	of	ADP
fsr-3677	297	16	finance	finance	NOUN
fsr-3677	297	17	,	,	PUNCT
fsr-3677	297	18	31	31	NUM
fsr-3677	297	19	:	:	PUNCT
fsr-3677	297	20	761	761	NUM
fsr-3677	297	21	-	-	SYM
fsr-3677	297	22	786	786	NUM
fsr-3677	297	23	.	.	PUNCT
fsr-3677	298	1	myers	myers	PROPN
fsr-3677	298	2	,	,	PUNCT
fsr-3677	298	3	s.	s.	PROPN
fsr-3677	298	4	,	,	PUNCT
fsr-3677	298	5	d.	d.	PROPN
fsr-3677	298	6	dill	dill	PROPN
fsr-3677	298	7	,	,	PUNCT
fsr-3677	298	8	and	and	CCONJ
fsr-3677	298	9	a.	a.	NOUN
fsr-3677	298	10	bautista	bautista	PROPN
fsr-3677	298	11	.	.	PUNCT
fsr-3677	299	1	1976	1976	NUM
fsr-3677	299	2	.	.	PUNCT
fsr-3677	300	1	“	"	PUNCT
fsr-3677	300	2	valuation	valuation	NOUN
fsr-3677	300	3	of	of	ADP
fsr-3677	300	4	financial	financial	ADJ
fsr-3677	300	5	lease	lease	NOUN
fsr-3677	300	6	contracts	contract	NOUN
fsr-3677	300	7	,	,	PUNCT
fsr-3677	300	8	”	"	PUNCT
fsr-3677	300	9	journal	journal	NOUN
fsr-3677	300	10	of	of	ADP
fsr-3677	300	11	finance	finance	NOUN
fsr-3677	300	12	,	,	PUNCT
fsr-3677	300	13	3	3	NUM
fsr-3677	300	14	1	1	NUM
fsr-3677	300	15	:	:	PUNCT
fsr-3677	300	16	799	799	NUM
fsr-3677	300	17	-	-	SYM
fsr-3677	300	18	820	820	NUM
fsr-3677	300	19	.	.	PUNCT
fsr-3677	301	1	neter	neter	PROPN
fsr-3677	301	2	,	,	PUNCT
fsr-3677	301	3	j.	j.	PROPN
fsr-3677	301	4	,	,	PUNCT
fsr-3677	301	5	w.	w.	PROPN
fsr-3677	301	6	wasserman	wasserman	PROPN
fsr-3677	301	7	,	,	PUNCT
fsr-3677	301	8	and	and	CCONJ
fsr-3677	301	9	m.	m.	PROPN
fsr-3677	301	10	kutner	kutner	PROPN
fsr-3677	301	11	.	.	PUNCT
fsr-3677	302	1	1985	1985	NUM
fsr-3677	302	2	.	.	PUNCT
fsr-3677	303	1	app(ied	app(ie	VERB
fsr-3677	303	2	linear	linear	ADJ
fsr-3677	303	3	statistical	statistical	ADJ
fsr-3677	303	4	models	model	NOUN
fsr-3677	303	5	,	,	PUNCT
fsr-3677	303	6	second	second	ADJ
fsr-3677	303	7	edition	edition	NOUN
fsr-3677	303	8	.	.	PUNCT
fsr-3677	304	1	homewood	homewood	PROPN
fsr-3677	304	2	,	,	PUNCT
fsr-3677	304	3	il	il	PROPN
fsr-3677	304	4	:	:	PUNCT
fsr-3677	304	5	irwin	irwin	PROPN
fsr-3677	304	6	,	,	PUNCT
fsr-3677	304	7	618	618	NUM
fsr-3677	304	8	-	-	SYM
fsr-3677	304	9	622	622	NUM
fsr-3677	304	10	.	.	PUNCT
fsr-3677	305	1	nunnally	nunnally	PROPN
fsr-3677	305	2	,	,	PUNCT
fsr-3677	305	3	b.	b.	PROPN
fsr-3677	305	4	and	and	CCONJ
fsr-3677	305	5	d.	d.	PROPN
fsr-3677	305	6	plath	plath	PROPN
fsr-3677	305	7	.	.	PUNCT
fsr-3677	306	1	1989	1989	NUM
fsr-3677	306	2	.	.	PUNCT
fsr-3677	307	1	“	"	PUNCT
fsr-3677	307	2	leasing	lease	VERB
fsr-3677	307	3	versus	versus	ADP
fsr-3677	307	4	borrowing	borrowing	NOUN
fsr-3677	307	5	:	:	PUNCT
fsr-3677	307	6	evaluating	evaluate	VERB
fsr-3677	307	7	alternative	alternative	ADJ
fsr-3677	307	8	forms	form	NOUN
fsr-3677	307	9	of	of	ADP
fsr-3677	307	10	consumer	consumer	NOUN
fsr-3677	307	11	credit	credit	NOUN
fsr-3677	307	12	,	,	PUNCT
fsr-3677	307	13	”	"	PUNCT
fsr-3677	307	14	journal	journal	NOUN
fsr-3677	307	15	of	of	ADP
fsr-3677	307	16	consumer	consumer	NOUN
fsr-3677	307	17	affairs	affair	NOUN
fsr-3677	307	18	,	,	PUNCT
fsr-3677	307	19	23	23	NUM
fsr-3677	307	20	:	:	SYM
fsr-3677	307	21	383	383	NUM
fsr-3677	307	22	-	-	SYM
fsr-3677	307	23	392	392	NUM
fsr-3677	307	24	.	.	PUNCT
fsr-3677	308	1	roenfeldt	roenfeldt	PROPN
fsr-3677	308	2	,	,	PUNCT
fsr-3677	308	3	r.	r.	PROPN
fsr-3677	308	4	and	and	CCONJ
fsr-3677	308	5	j.	j.	PROPN
fsr-3677	308	6	osteryoung	osteryoung	PROPN
fsr-3677	308	7	.	.	PUNCT
fsr-3677	308	8	1973	1973	NUM
fsr-3677	308	9	.	.	PUNCT
fsr-3677	309	1	“	"	PUNCT
fsr-3677	309	2	analysis	analysis	NOUN
fsr-3677	309	3	of	of	ADP
fsr-3677	309	4	financial	financial	ADJ
fsr-3677	309	5	leases	lease	NOUN
fsr-3677	309	6	,	,	PUNCT
fsr-3677	309	7	”	"	PUNCT
fsr-3677	309	8	financial	financial	ADJ
fsr-3677	309	9	management	management	NOUN
fsr-3677	309	10	,	,	PUNCT
fsr-3677	309	11	2	2	NUM
fsr-3677	309	12	:	:	SYM
fsr-3677	309	13	74	74	NUM
fsr-3677	309	14	-	-	SYM
fsr-3677	309	15	87	87	NUM
fsr-3677	309	16	.	.	PUNCT
fsr-3677	310	1	schallheim	schallheim	PROPN
fsr-3677	310	2	,	,	PUNCT
fsr-3677	310	3	j.	j.	PROPN
fsr-3677	310	4	,	,	PUNCT
fsr-3677	310	5	r.	r.	PROPN
fsr-3677	310	6	johnson	johnson	PROPN
fsr-3677	310	7	,	,	PUNCT
fsr-3677	310	8	r.	r.	PROPN
fsr-3677	310	9	lease	lease	PROPN
fsr-3677	310	10	,	,	PUNCT
fsr-3677	310	11	and	and	CCONJ
fsr-3677	310	12	j.	j.	PROPN
fsr-3677	310	13	mcconnell	mcconnell	PROPN
fsr-3677	310	14	.	.	PUNCT
fsr-3677	310	15	1987	1987	NUM
fsr-3677	310	16	.	.	PUNCT
fsr-3677	311	1	“	"	PUNCT
fsr-3677	311	2	the	the	DET
fsr-3677	311	3	determinants	determinant	NOUN
fsr-3677	311	4	of	of	ADP
fsr-3677	311	5	yields	yield	NOUN
fsr-3677	311	6	on	on	ADP
fsr-3677	311	7	financial	financial	ADJ
fsr-3677	311	8	lease	lease	NOUN
fsr-3677	311	9	contracts	contract	NOUN
fsr-3677	311	10	,	,	PUNCT
fsr-3677	311	11	”	"	PUNCT
fsr-3677	311	12	journal	journal	NOUN
fsr-3677	311	13	of	of	ADP
fsr-3677	311	14	financial	financial	ADJ
fsr-3677	311	15	economics	economic	NOUN
fsr-3677	311	16	,	,	PUNCT
fsr-3677	311	17	19	19	NUM
fsr-3677	311	18	:	:	SYM
fsr-3677	311	19	45	45	NUM
fsr-3677	311	20	-	-	SYM
fsr-3677	311	21	68	68	NUM
fsr-3677	311	22	.	.	PUNCT
fsr-3677	312	1	smith	smith	PROPN
fsr-3677	312	2	,	,	PUNCT
fsr-3677	312	3	c.	c.	PROPN
fsr-3677	312	4	,	,	PUNCT
fsr-3677	312	5	and	and	CCONJ
fsr-3677	312	6	l.	l.	PROPN
fsr-3677	312	7	wakeman	wakeman	PROPN
fsr-3677	312	8	.	.	PUNCT
fsr-3677	313	1	1985	1985	NUM
fsr-3677	313	2	.	.	PUNCT
fsr-3677	314	1	“	"	PUNCT
fsr-3677	314	2	determinants	determinant	NOUN
fsr-3677	314	3	of	of	ADP
fsr-3677	314	4	corporate	corporate	ADJ
fsr-3677	314	5	leasing	leasing	NOUN
fsr-3677	314	6	policy	policy	NOUN
fsr-3677	314	7	,	,	PUNCT
fsr-3677	314	8	”	"	PUNCT
fsr-3677	314	9	journal	journal	NOUN
fsr-3677	314	10	offinance	offinance	NOUN
fsr-3677	314	11	,	,	PUNCT
fsr-3677	314	12	40	40	NUM
fsr-3677	314	13	:	:	SYM
fsr-3677	314	14	895908	895908	NUM
fsr-3677	314	15	.	.	PUNCT
fsr-3677	315	1	sorenson	sorenson	PROPN
fsr-3677	315	2	,	,	PUNCT
fsr-3677	315	3	i.	i.	PROPN
fsr-3677	315	4	and	and	CCONJ
fsr-3677	315	5	r.	r.	PROPN
fsr-3677	315	6	johnson	johnson	PROPN
fsr-3677	315	7	.	.	PUNCT
fsr-3677	315	8	1977	1977	NUM
fsr-3677	315	9	.	.	PUNCT
fsr-3677	316	1	“	"	PUNCT
fsr-3677	316	2	equipment	equipment	NOUN
fsr-3677	316	3	financial	financial	ADJ
fsr-3677	316	4	leasing	leasing	NOUN
fsr-3677	316	5	practices	practice	NOUN
fsr-3677	316	6	and	and	CCONJ
fsr-3677	316	7	costs	cost	NOUN
fsr-3677	316	8	:	:	PUNCT
fsr-3677	316	9	an	an	DET
fsr-3677	316	10	empirical	empirical	ADJ
fsr-3677	316	11	study	study	NOUN
fsr-3677	316	12	,	,	PUNCT
fsr-3677	316	13	”	"	PUNCT
fsr-3677	316	14	financial	financial	ADJ
fsr-3677	316	15	management	management	NOUN
fsr-3677	316	16	,	,	PUNCT
fsr-3677	316	17	6	6	NUM
fsr-3677	316	18	:	:	SYM
fsr-3677	316	19	33	33	NUM
fsr-3677	316	20	-	-	SYM
fsr-3677	316	21	40	40	NUM
fsr-3677	316	22	.	.	PUNCT
fsr-3677	317	1	truth	truth	NOUN
fsr-3677	317	2	-	-	PUNCT
fsr-3677	317	3	in	in	ADP
fsr-3677	317	4	-	-	PUNCT
fsr-3677	317	5	lending	lending	NOUN
fsr-3677	317	6	act	act	NOUN
fsr-3677	317	7	of	of	ADP
fsr-3677	317	8	1969	1969	NUM
fsr-3677	317	9	.	.	PUNCT
fsr-3677	318	1	1987	1987	NUM
fsr-3677	318	2	.	.	PUNCT
fsr-3677	319	1	15	15	NUM
fsr-3677	319	2	u.s.c.a	u.s.c.a	PROPN
fsr-3677	319	3	.	.	PROPN
fsr-3677	319	4	1667a	1667a	NUM
fsr-3677	319	5	.	.	PUNCT
fsr-3677	320	1	truth	truth	NOUN
fsr-3677	320	2	-	-	PUNCT
fsr-3677	320	3	in	in	ADP
fsr-3677	320	4	-	-	PUNCT
fsr-3677	320	5	lending	lending	NOUN
fsr-3677	320	6	regulations	regulation	NOUN
fsr-3677	320	7	,	,	PUNCT
fsr-3677	320	8	regulation	regulation	NOUN
fsr-3677	320	9	z	z	PROPN
fsr-3677	320	10	,	,	PUNCT
fsr-3677	320	11	app	app	PROPN
fsr-3677	320	12	.	.	PUNCT
fsr-3677	321	1	j.	j.	PROPN
fsr-3677	321	2	1984	1984	NUM
fsr-3677	321	3	.	.	PUNCT
fsr-3677	322	1	15	15	NUM
fsr-3677	322	2	u.s.c.a	u.s.c.a	PROPN
fsr-3677	322	3	.	.	PROPN
fsr-3677	322	4	foll	foll	PROPN
fsr-3677	322	5	.	.	PROPN
fsr-3677	322	6	1700	1700	NUM
fsr-3677	322	7	.	.	PUNCT
fsr-3677	323	1	effective	effective	ADJ
fsr-3677	323	2	credit	credit	NOUN
fsr-3677	323	3	costs	cost	NOUN
fsr-3677	323	4	in	in	ADP
fsr-3677	323	5	retail	retail	ADJ
fsr-3677	323	6	financial	financial	ADJ
fsr-3677	323	7	markets	market	NOUN
fsr-3677	323	8	:	:	PUNCT
fsr-3677	323	9	leasing	lease	VERB
fsr-3677	323	10	versus	versus	ADP
fsr-3677	323	11	borrowing	borrow	VERB
fsr-3677	323	12	129	129	NUM
fsr-3677	323	13	weingartner	weingartn	ADJ
fsr-3677	323	14	,	,	PUNCT
fsr-3677	323	15	h.	h.	PROPN
fsr-3677	323	16	1987	1987	NUM
fsr-3677	323	17	.	.	PUNCT
fsr-3677	324	1	“	"	PUNCT
fsr-3677	324	2	leasing	leasing	NOUN
fsr-3677	324	3	,	,	PUNCT
fsr-3677	324	4	asset	asset	NOUN
fsr-3677	324	5	lives	live	VERB
fsr-3677	324	6	,	,	PUNCT
fsr-3677	324	7	and	and	CCONJ
fsr-3677	324	8	uncertainty	uncertainty	NOUN
fsr-3677	324	9	,	,	PUNCT
fsr-3677	324	10	”	"	PUNCT
fsr-3677	324	11	financial	financial	ADJ
fsr-3677	324	12	management	management	NOUN
fsr-3677	324	13	,	,	PUNCT
fsr-3677	324	14	16	16	NUM
fsr-3677	324	15	:	:	SYM
fsr-3677	324	16	5	5	NUM
fsr-3677	324	17	-	-	SYM
fsr-3677	324	18	12	12	NUM
fsr-3677	324	19	.	.	PUNCT
fsr-3677	325	1	welch	welch	PROPN
fsr-3677	325	2	,	,	PUNCT
fsr-3677	325	3	r.	r.	PROPN
fsr-3677	325	4	1951	1951	NUM
fsr-3677	325	5	.	.	PUNCT
fsr-3677	326	1	“	"	PUNCT
fsr-3677	326	2	on	on	ADP
fsr-3677	326	3	the	the	DET
fsr-3677	326	4	comparison	comparison	NOUN
fsr-3677	326	5	of	of	ADP
fsr-3677	326	6	several	several	ADJ
fsr-3677	326	7	mean	mean	ADJ
fsr-3677	326	8	values	value	NOUN
fsr-3677	326	9	:	:	PUNCT
fsr-3677	326	10	an	an	DET
fsr-3677	326	11	alternative	alternative	ADJ
fsr-3677	326	12	approach	approach	NOUN
fsr-3677	326	13	,	,	PUNCT
fsr-3677	326	14	”	"	PUNCT
fsr-3677	326	15	biometrika	biometrika	NOUN
fsr-3677	326	16	,	,	PUNCT
fsr-3677	326	17	38	38	NUM
fsr-3677	326	18	:	:	SYM
fsr-3677	326	19	330	330	NUM
fsr-3677	326	20	-	-	SYM
fsr-3677	326	21	336	336	NUM
fsr-3677	326	22	.	.	PUNCT