At the beginning of a lease agreement, a lessee's debt to equity ratio and rate of return on assets are both affected regardless of whether the lease is classified as a finance lease or as an operating lease.
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Q5: If the lease begins "at or near
Q6: On a transaction that qualifies for sale-leaseback
Q7: If the underlying asset is of such
Q8: For the lessor to account for a
Q9: When the lessee guarantees an estimated residual
Q11: A bargain purchase option is defined as
Q12: The five criteria provided in GAAP for
Q13: From the perspective of the lessor, two
Q14: Distinguishing between operating and finance leases is
Q15: If the lessee is expected to take
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