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Implicit Rate

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Lease Accounting 5: Lessor Lease Classification

Total Running Time: 10:23
Tags: Bargain Purchase Option (BPO); Implicit Rate; Operating Leases; Residual Value Guarantee (RVG)

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Total Running Time: 10:41
Tags: Implicit Rate; Initial Direct Cost; lcd; lease commencement date; lease incentive; Operating Leases; right-of-use

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