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Module 10: Leases and Pensions

Module 10: Leases and Pensions. Operating leases Lessee assumes no risk of ownership. Recognize rent expense as each payment made. At end of lease term, right to use the property reverts to the owner. Capital leases Effectively an installment purchase.

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Planning Commission Presentation October 24, 2006

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Net gains losses - PowerPoint PPT Presentation

Module 10: Leases and Pensions

Planning Commission Presentation October 24, 2006