Classification of Leases
{"Image DocumentName": "Classification of Leases", "Image ImageDescription": "A lease is a FINANCE lease if. It transfers substantially all the risks and rewards incident to ownership. All other leases are OPERATING leases. Classification is made at the inception of the lease. Classification depends on the substance of the transaction rather than the form.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}