Same as Example 2, except the determination is that the current actual cost is 25,000; the current inflation-adjusted value is 21,097.25 (this is calculated automatically). Choose Revise ARO Estimate and enter 25,000 for the Revised Cost. EZLease calculates 3,902.75 as the net change; fill in the new inflation rate (if that changes) and the current risk-free rate, then click Process to create the new layer.