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all right the last thing that you need to know in order to create your amortization schedules is the least classification believe it or not the least commencement date draw launcher will be the exact same regardless of the families is a finance or an operating base word classification constant Supply is the subsequent expense recognition profile as you can see on the chart to the right the operating leaves that dark green line is straight line up across across the life of that lease versus the lighter Green Line the finances is a more front loaded expense recognition pattern in a few slides Iamp;#39;ll get to how that happens on the left we have the least classification criteria if you answer yes to any one of these then Elise is a finance lease if thereamp;#39;s a transfer of ownership if thereamp;#39;s a purchase option A lessee is reasonably certain to exercise again when you hear reasonably certain I want you to think through those factors that we discussed on release time three
