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What is the objective of lease classification criteria how

Question - "FASB Codification, Professional Research

Need help with answering these questions and providing Codification References.

1. What is the objective of lease classification criteria?

2. An important element of evaluating leases is determining whether substantially all of the risk and rewards of ownership are transferred in the lease. How "Substantially all" defined in the authoritative literature?

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Accounting Basics: What is the objective of lease classification criteria how

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Accounting Basics: What is the objective of lease classification criteria how

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