BLM25109 - Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': contents
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BLM25110Introduction
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BLM25115Example 1 – extending term is expensive
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BLM25120Example 2 – portfolio of similar leases
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BLM25125Example 3 – fiscal neutrality
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BLM25130Example 4 – lessee intention
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BLM25135Example 5 – Operating lease at market
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BLM25140Example 6 – extending term only sensible commercial option