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Deloitte's Roadmap: Leases

Chapter 10 — Sale-and-Leaseback Transactions

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Chapter 10 — Sale-and-Leaseback Transactions 10.1 Introduction and Overview 10.2 Scope of the Sale-and-Leaseback Accounting Guidance 10.3 Determining Whether the Transfer of an Asset Is a Sale 10.4 Recognition and Measurement