| http://www.w3.org/ns/prov#value | - ment; (2) property that is leased under a capitalized lease may be considered a qualified investment; (3) property that is leased under an operating lease may not be considered a qualified investment; and (4) property that is owned by a person other than the applicant and that is pooled or proposed to be pooled with property owned by the applicant may not be included in determining the amount of t
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