Which one of the following statements regarding the effect of leases on financial ratios (in early years) is CORRECT?

Two sets of observations, A and B, each contain 160 observations. The variance of data in A equals
198.4 and that of the data in B equals 231.9. The two sets have the same mean. Then, A has a ______ dispersion and a ______ coefficient of variation.

For a normal good:

On December 1, 2003, Myles Corporation leased office space for 10 years at a monthly rental of
$ 100,000. On that date Myles paid the landlord the following amounts:
Rent deposit: $100,000 First month's rent 100,000 Last month's rent 100,000 Installation of new walls and offices: 540,000 Total: $840,000
The entire amount of $840,000 was charged to rent expense in 2003. What amount should Myles have charged to expense for the year ended December 31, 2003?

Diseconomies of scale are associated with: