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Determining Fair Value in a Sale-Leaseback Transaction — 840-40-25 (Q&A 01) Determining When a Leaseback Is Minor — 840-40-25 (Q&A 02) Determining When a Sublease Is Minor for a Master Lease — 840-40-25 (Q&A 03) Illustration of Sale-Leaseback Accounting Involving Real Estate — 840-40-25 (Q&A 04) Calculating a Reasonable Amount of Rental — Lease Term to Use — 840-40-25 (Q&A 05) Impact of a Lease Provision Allowing a Sublease of More Than a Minor Portion — 840-40-25 (Q&A 06) Accounting for a Repurchase of Assets Previously Sold in a Sale-Leaseback Transaction — 840-40-25 (Q&A 07) Effect of the Exercise of Renewal or Purchase Options on Gain Recognition — 840-40-25 (Q&A 08) Subleasing to a Related Party — 840-40-25 (Q&A 09) Assessing Whether the Sale and Leaseback of a Partial Interest in a Property Is a Normal Leaseback — 840-40-25 (Q&A 10) Effect of Costs to Secure a Residual Value Guarantee on Gain Recognition — 840-40-25 (Q&A 11) Accounting for an Indicated Loss on a Sale-Leaseback Transaction — 840-40-25 (Q&A 12) Intercompany Sale-Leasebacks — 840-40-25 (Q&A 13) Concurrent Sale and Leasing Transactions Involving Different Assets but the Same Counterparty — 840-40-25 (Q&A 14) Capital Leasebacks — Implications for Balance Sheet Classification — 840-40-25 (Q&A 15) Impact of Contingent Repurchase Provisions on Sale-Leaseback Accounting — 840-40-25 (Q&A 16) Right of Substitution — 840-40-25 (Q&A 17) Recognition of an Impairment Loss in a Sale-Leaseback Transaction Accounted for as a Financing — 840-40-25 (Q&A 18) Cross Border Tax Benefit Leases — Treatment of Excess Cash Consideration Received by U.S. Enterprise — 840-40-25 (Q&A 19) Accounting for the Sale and Leaseback of an Asset Portfolio — 840-40-25 (Q&A 20) Impact of Participation of Related Parties in Sale-Leaseback Transactions Involving Real Estate, Property Improvements or Integral Equipment — 840-40-25 (Q&A 21) Examples of Substantially Different Terms — 840-40-25 (Q&A 22) Minor Continuing Involvement — 840-40-25 (Q&A 23) Fair Value Purchase Options — 840-40-25 (Q&A 24) Modification of a Sale-Leaseback Transaction in Connection With a Business Combination — 840-40-25 (Q&A 25) In-Substance Purchase Options/Obligations — 840-40-25 (Q&A 26) Continuing Involvement Triggered by a Contingent Event — 840-40-25 (Q&A 27) Purchase Option Arising During a Subsequent Lease Period — 840-40-25 (Q&A 28) Treatment of Continuing Involvement Arising Subsequent to the Inception of a Sale-Leaseback Transaction — 840-40-25 (Q&A 29) Purchase Option Triggered by a Default — 840-40-25 (Q&A 30) Right of Substitution — 840-40-25 (Q&A 31) Obligation to Dismantle Property With an Option to Purchase — 840-40-25 (Q&A 32) Indemnification for an Event of Loss — 840-40-25 (Q&A 33) Impact of Default Provisions on Sale-Leaseback Accounting — 840-40-25 (Q&A 34) Right to Early-Terminate the Lease — 840-40-25 (Q&A 35) Sale-Leaseback Transactions Involving Property Improvements or Integral Equipment but Not the Underlying Land — 840-40-25 (Q&A 36) Lease Clauses That Require Rental Payments Even if Property is Unavailable for Use — 840-40-25 (Q&A 37) Renewal Options That Extend Throughout the Estimated Economic Life of a Leased Asset — 840-40-25 (Q&A 38) Permissibility of Partial Real Estate Sales in a Legally Subdivided Property — 840-40-25 (Q&A 39) Requirement for the Buyer-Lessor to Refinance Debt — 840-40-25 (Q&A 40) Collateralizing Non-Recourse Financing — 840-40-25 (Q&A 41) Contingent Rental Arrangements — 840-40-25 (Q&A 42) Financing Provided to an SPE in a Sale-Leaseback Transaction — 840-40-25 (Q&A 43) Cost of Obtaining a Letter of Credit — 840-40-25 (Q&A 44) Illustration of the Recognition of Profit or Loss in Connection With a Sale-Leaseback Transaction — 840-40-25 (Q&A 45) Indemnification for Loss or Damage Caused by Environmental Contamination — 840-40-25 (Q&A 46)
Determining Fair Value in a Sale-Leaseback Transaction — 840-40-25 (Q&A 01) Determining When a Leaseback Is Minor — 840-40-25 (Q&A 02) Determining When a Sublease Is Minor for a Master Lease — 840-40-25 (Q&A 03) Illustration of Sale-Leaseback Accounting Involving Real Estate — 840-40-25 (Q&A 04) Calculating a Reasonable Amount of Rental — Lease Term to Use — 840-40-25 (Q&A 05) Impact of a Lease Provision Allowing a Sublease of More Than a Minor Portion — 840-40-25 (Q&A 06) Accounting for a Repurchase of Assets Previously Sold in a Sale-Leaseback Transaction — 840-40-25 (Q&A 07) Effect of the Exercise of Renewal or Purchase Options on Gain Recognition — 840-40-25 (Q&A 08) Subleasing to a Related Party — 840-40-25 (Q&A 09) Assessing Whether the Sale and Leaseback of a Partial Interest in a Property Is a Normal Leaseback — 840-40-25 (Q&A 10) Effect of Costs to Secure a Residual Value Guarantee on Gain Recognition — 840-40-25 (Q&A 11) Accounting for an Indicated Loss on a Sale-Leaseback Transaction — 840-40-25 (Q&A 12) Intercompany Sale-Leasebacks — 840-40-25 (Q&A 13) Concurrent Sale and Leasing Transactions Involving Different Assets but the Same Counterparty — 840-40-25 (Q&A 14) Capital Leasebacks — Implications for Balance Sheet Classification — 840-40-25 (Q&A 15) Impact of Contingent Repurchase Provisions on Sale-Leaseback Accounting — 840-40-25 (Q&A 16) Right of Substitution — 840-40-25 (Q&A 17) Recognition of an Impairment Loss in a Sale-Leaseback Transaction Accounted for as a Financing — 840-40-25 (Q&A 18) Cross Border Tax Benefit Leases — Treatment of Excess Cash Consideration Received by U.S. Enterprise — 840-40-25 (Q&A 19) Accounting for the Sale and Leaseback of an Asset Portfolio — 840-40-25 (Q&A 20) Impact of Participation of Related Parties in Sale-Leaseback Transactions Involving Real Estate, Property Improvements or Integral Equipment — 840-40-25 (Q&A 21) Examples of Substantially Different Terms — 840-40-25 (Q&A 22) Minor Continuing Involvement — 840-40-25 (Q&A 23) Fair Value Purchase Options — 840-40-25 (Q&A 24) Modification of a Sale-Leaseback Transaction in Connection With a Business Combination — 840-40-25 (Q&A 25) In-Substance Purchase Options/Obligations — 840-40-25 (Q&A 26) Continuing Involvement Triggered by a Contingent Event — 840-40-25 (Q&A 27) Purchase Option Arising During a Subsequent Lease Period — 840-40-25 (Q&A 28) Treatment of Continuing Involvement Arising Subsequent to the Inception of a Sale-Leaseback Transaction — 840-40-25 (Q&A 29) Purchase Option Triggered by a Default — 840-40-25 (Q&A 30) Right of Substitution — 840-40-25 (Q&A 31) Obligation to Dismantle Property With an Option to Purchase — 840-40-25 (Q&A 32) Indemnification for an Event of Loss — 840-40-25 (Q&A 33) Impact of Default Provisions on Sale-Leaseback Accounting — 840-40-25 (Q&A 34) Right to Early-Terminate the Lease — 840-40-25 (Q&A 35) Sale-Leaseback Transactions Involving Property Improvements or Integral Equipment but Not the Underlying Land — 840-40-25 (Q&A 36) Lease Clauses That Require Rental Payments Even if Property is Unavailable for Use — 840-40-25 (Q&A 37) Renewal Options That Extend Throughout the Estimated Economic Life of a Leased Asset — 840-40-25 (Q&A 38) Permissibility of Partial Real Estate Sales in a Legally Subdivided Property — 840-40-25 (Q&A 39) Requirement for the Buyer-Lessor to Refinance Debt — 840-40-25 (Q&A 40) Collateralizing Non-Recourse Financing — 840-40-25 (Q&A 41) Contingent Rental Arrangements — 840-40-25 (Q&A 42) Financing Provided to an SPE in a Sale-Leaseback Transaction — 840-40-25 (Q&A 43) Cost of Obtaining a Letter of Credit — 840-40-25 (Q&A 44) Illustration of the Recognition of Profit or Loss in Connection With a Sale-Leaseback Transaction — 840-40-25 (Q&A 45) Indemnification for Loss or Damage Caused by Environmental Contamination — 840-40-25 (Q&A 46)