The purchase price of the leased item is the amount established by the lease agreement and paid outside of lease payments for the acquisition of ownership by the lessee of the leased item (if the lease agreement provides for a condition for the purchase of the leased item), which is defined as the difference between the value of the leased item under the lease agreement and part of the amount of lease payments, fully or partially reimbursing the lessor's investment expenses, taking into account which the value of the leased asset has been determined, unless otherwise provided by law or the lease agreement.