2019 E300 Lease - What do FEG & BEG (Total Cash Surplus) mean?

Dealer sent me a screenshot of his numbers and the last line item is “Total Cash Surplus” with two items, “FEG” and “BEG.” What do those numbers represent? Thanks in advance.
feg%20beg

Front end gross, back end gross.

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Thank you.

Let’s add that to the Jargon Leasehackr Lingo/Jargon and Acronyms