Leases have been the subject of more accounting standards than any other single topic.
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Q6: Only leases that would be considered true
Q7: ARB 43 recommended capitalization for leases that
Q8: SFAS No. 13 identifies four capitalization tests
Q9: ARB 38 recommended that where it was
Q10: With financing-type leases, there is no sales
Q12: One of the major arguments for lease
Q13: If a lease is interpreted as a
Q14: Some capital leases are treated as loans
Q15: It was in the 1940s that accounting
Q16: Prior to ARB 38, the accounting procedure
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