The concept of "executory costs," which were excluded from capitalization under FAS 13, has been replaced by "nonlease components," which are payments due as part of a lease agreement which reflect goods or services separate from the asset.
مفهوم "تنفيذي التكاليف" التي استبعدت من رأس المال تحت FAS 13, تم استبدال "nonlease المكونات" التي هي المدفوعات بسبب كجزء من عقد الإيجار والتي تعكس السلع أو الخدمات منفصلة عن الأصول.