| Typicality: | 0.524 |
| Saliency: | 0.358 |
| under topic | 7 | location |
| previously | 4 | temporal |
| depending on the types of assets | 3 | other |
| lease → be classified as → capital leases | 11 |
| lease → be treated as → capital leases | 4 |
| lease → be required to be treated as → capital leases | 3 |
| lease → be classified as → capital | 3 |
| negative | neutral | positive |
| 0.115 | 0.843 | 0.042 |
| Raw frequency | 21 |
| Normalized frequency | 0.358 |
| Modifier score | 0.875 |
| Perplexity | 155.268 |