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LEASES (Chapter 15)

LEASES (Chapter 15). Learning Objectives 1. Identify and describe the operational, financial, and tax objectives that motivate leasing. 2. Explain why some leases constitute lease agreements and some represent purchases/sales accompanied by debt financing .

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leases

Chapter 15. leases. Accounting by the Lessor and Lessee. A lease is an agreement where the lessor conveys the right to use property, plant, or equipment, usually for a stated period of time, to the lessee . Lessee = Renter. Lessor = Owner of property.

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LEASES (Chapter 15)

leases