Penjelasan:

a. A lessee is a person or organization that rents or leases property or equipment from a lessor.

b. An operating lease is a lease agreement in which the lessor retains ownership of the leased asset and the lessee pays rent to use the asset for a specified period of time. Operating leases are typically used for short-term rentals or for equipment that is expected to become obsolete or depreciate quickly.

c. Capitalizing refers to the process of recording an asset as a long-term, fixed asset on a company's balance sheet, rather than as an expense on the income statement. Capitalizing an asset allows a company to spread the cost of the asset over its useful life, rather than expensing it all in the year it was acquired.

d. FASB Statement 13, also known as the Accounting for Leases, is a set of accounting standards issued by the Financial Accounting Standards Board (FASB). The statement outlines the accounting treatment for leases and requires companies to disclose information about their leases in their financial statements.

e. A guideline lease is a lease that meets certain criteria that make it more favorable for the lessee from a financial perspective. These criteria may include the length of the lease, the amount of rent paid, and the type of asset being leased.

f. Residual value is the estimated value of an asset at the end of its useful life. In a lease agreement, the residual value is used to determine the amount of rent that the lessee will pay over the term of the lease.

g. Lessee's analysis is the process of evaluating the financial implications of entering into a lease agreement from the perspective of the lessee. This analysis may involve comparing the costs of leasing to the costs of purchasing the asset, as well as considering the tax implications of the lease.

h. Net advantage to leasing (NAL) is a measure of the financial benefits of leasing versus buying an asset. The NAL is calculated by subtracting the total cost of leasing from the total cost of purchasing the asset over the same period of time.

i. The alternative minimum tax (AMT) is a tax that is applied to individuals and corporations that have high levels of income but also have a large number of deductions or credits, which can reduce their tax liability. The AMT is intended to ensure that these individuals and corporations pay at least a minimum amount of tax.