Explain the most common methods of avoiding lease capitalization?

Contingent Rent: this is a rent that depends on future events. The most common example is
a retail store that pays, in addition to a regular lease payment, a payment based on a
percentage of sales. This agreement results in a lower lease payment.
Third Party: A third party (generally formed by the lessee) enters into an agreement with
the lessor and then leases to the operating company on a year-by-year basis
Shorten the lease term: By making the lease term one year at a time or considerably shorter
than the economic life, lease capitalization can be avoided.

This calls for a celebration