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Capitalization criteria discount rate - PowerPoint PPT Presentation

PREVIEW OF CHAPTER

PREVIEW OF CHAPTER. 21. Intermediate Accounting 15th Edition Kieso Weygandt Warfield. Explain the nature, economic substance , and advantages of lease transactions. Describe the accounting criteria and procedures for capitalizing leases by the lessee.

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Intermediate Accounting

Accounting for Leases. 21. Intermediate Accounting. Kieso, Weygandt, and Warfield. The Leasing Environment. A lease is a contractual agreement between a lessor and a lessee, that gives the lessee the right to use specific property, owned by the lessor , for a specified period of time.

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Capitalization criteria discount rate - PowerPoint PPT Presentation

PREVIEW OF CHAPTER

Intermediate Accounting