BLM24300 - Defining long funding leases: election: contents
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BLM24305Introduction
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BLM24310Finance leases
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BLM24315Operating leases – general
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BLM24320Operating leases – depreciation policy
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BLM24325Operating leases – profits and losses on termination of lease
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BLM24330Operating leases – valuation policy
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BLM24335Lessors with eligible and non-eligible leases