Social Studies, 07.10.2019 21:00 anthonysutton82
The five criteria provided in gaap for distinguishing a finance lease from an operating lease do not include: the agreement grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise. the agreement specifies that ownership transfers at the end of the lease term. the collectibility of the lease payments must be reasonably predictable. the noncancelable lease term is for the major part of the remaining economic life of the leased asset.
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