BLM20100 - Defining long funding leases: basic definition: contents

1. BLM20105

   CAA01/S70G
2. BLM20110

   Leased plant or machinery beginning to be used for a qualifying purpose (CAA01/S70G (2) and (3))
3. BLM20115

   No requirement for symmetry between the parties and rules applying to lessees (CAA01/S70Q (4))
4. BLM20120

   Rules applying to lessees (CAA01/S70H)
5. BLM20125

   Rules applying to lessees - example
6. BLM20130

   Plant or machinery lease (CAA01/S70K)
7. BLM20135

   Meaning of plant and machinery
8. BLM20140

   Lease accounted for as lease under GAAP (CAA01/S70K (2))
9. BLM20145

   Transaction treated as lease under GAAP (CAA01/S70K (3) and (4))
10. BLM20150

    Service concession arrangements
11. BLM20155

    Lease in a sale and finance leaseback (CAA01/S70K (1)(c))
12. BLM20160

    Conditions for being a lease met after inception
13. BLM20165

    When to seek advice