Which of the following is NOT typically included in a full payout lease?

In a full payout lease, the structure is designed to allow the lessor to recover the entire cost of the leased asset, including any additional financial considerations such as profit margin, over the term of the lease. This includes the cost of the asset and financing the total cost, ensuring that the lessor is compensated for both the initial investment and the risks associated with leasing the asset.

Maintenance costs typically remain the responsibility of the lessee. This means that while the lessee enjoys the use of the asset and pays for the lease, they are also responsible for ongoing maintenance expenses that arise during the lease term. Thus, maintenance costs are not typically included in the terms of a full payout lease, leading to the conclusion that this option does not belong in the list of common inclusions of such leases.

In contrast, the other aspects of a full payout lease—covering the cost of the asset, generating profits for the lessor, and financing—are essential components that ensure profitability and risk management for the lessor throughout the lease period.