From a lessors standpoint, a capital lease must meet one or more of the capitalization criteria of

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From a lessor’s standpoint, a capital lease must meet one or more of the capitalization criteria of a capital lease as well as two additional criteria. Describe these two additional criteria.
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Intermediate Accounting Reporting and Analysis

ISBN: 978-1285453828

2nd edition

Authors: James M. Wahlen, Jefferson P. Jones, Donald Pagach

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