Fixed payments (including in-substance fixed payments as described in paragraph B42), less any lease incentives receivable;

Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date (as described in paragraph 28);

Amounts expected to be payable by the lessee under residual value guarantees;

the exercise price of a purchase option if the lessee is reasonably certain to exercise that option (assessed considering the factors described in paragraphs B37–B40); and

Payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease.