BLM20100 | Defining long funding leases: basic definition: contents

Contents13 entries

1. BLM20105Defining long funding leases: basic definition: CAA01/S70G
2. BLM20110Defining long funding leases: basic definition: leased plant or machinery beginning to be used for a qualifying purpose (CAA1/S70G (2) and (3))
3. BLM20115Defining long funding leases: basic definition: no requirement for symmetry between the parties and rules applying to lessees (CAA01/S70Q and S70H)
4. BLM20120Defining long funding leases: basic definition: rules applying to lessees (CAA01/S70H)
5. BLM20125Defining long funding leases: basic definition: rules applying to lessees - example
6. BLM20130Defining long funding leases: basic definition: plant or machinery lease (CAA01/S70K)
7. BLM20135Defining long funding leases: basic definition: Meaning of plant and machinery
8. BLM20140Defining long funding leases: basic definition: lease accounted for as lease under GAAP (CAA01/S70K (2))
9. BLM20145Defining long funding leases: basic definition: transaction treated as lease under GAAP (CAA01/S70K (3) and (4))
10. BLM20150Defining long funding leases: basic definition: service concession arrangements
11. BLM20155Defining long funding leases: basic definition: lease in a sale and finance leaseback (CAA01/S70K (1)(c))
12. BLM20160Defining long funding leases: basic definition: conditions for being a lease met after inception
13. BLM20165Defining long funding leases: basic definition: when to seek advice