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First 5 years interest earnings are 51,190..

First 5 years interest earnings are 82.639..

Notice the rate of return is 300 basis points lower than the MISFM at 5.367%

FASB13 Leveraged Lease Example orignal as presented ...analyzed  using IRR, MISFM and SSFM

Note that rolling forward sum of flows in modified flows change sign only once at the point indicated..

Note that rolling forward sum of flows change sign 3 times at points indicated even in the adjusted flows, thereby not eliminating the multiple sign change issue!

Note that rolling forward sum of flows change sign 3 times at points indicated..

Exhibit A-2.