The five criteria provided in gaap for distinguishing a finance lease from an operating lease do not include: the agreement grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. the agreement specifies that ownership transfers at the end of the lease term. the collectibility of the lease payments must be reasonably predictable. the noncancelable lease term is for the major part of the remaining economic life of the leased asset.

well, paralell is parallel. i am providing links to .

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a series circuit is one with all the loads in a row. there is only one path for the electricity to flow. if this circuit was a string of light bulbs, and one blew out, the remaining bulbs would turn off.

unlike in series circuits, a charge in a parallel circuit encounters a single voltage drop during its path through the external circuit. the current through a given branch can be predicted using the ohm's law equation and the voltage drop across the resistor and the resistance of the resistor.

a parallel circuit has certain characteristics and basic rules: a parallel circuit has two or more paths for current to flow through. voltage is the same across each component of the parallel circuit.

d - failures.

the only attempted british colony in north america before 1600 was roanoke, virginia, which was a total failure. england claimed several areas, including newfoundland, but made no sustainable attempts to colonize them before 1600.

the vibration from the sound waves messed with the glass and it shattered.

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