Fair Market Value (FMV) Purchase Option:  Provided that the lessee has fulfilled all its obligations to the lessor under the lease through the expiration of the lease, an option to purchase the leased property at the end of the lease term at its then fair market value.  Fair Market Value (FMV) is the value of a piece of equipment if the equipment were to be sold in a transaction determined at arm's length, between a willing buyer and a willing seller, for equivalent property and under similar terms and conditions.

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