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This video tutorial is focused on computing the present value of future minimum lease payments using two different methods. Using the example of Boeing leasing a 777-200 ER to Icelandair for $3 million per month for 10 years, with a return value of $10 million at the end. The cash inflow of $10 million is considered at the end of the lease term. Boeing's required discount rate is 10% annually. The goal is to find the present value of these payments using the 10% discount rate.