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Deloitte's Roadmap: Leases

Chapter 11 — Control of the Underlying Asset Before Commencement

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Chapter 11 — Control of the Underlying Asset Before Commencement 11.1 Overview 11.2 Lessee’s Involvement in an Asset Before Lease Commencement 11.3 Lessee’s Involvement in Construction Before Lease Commencement (Build-to-Suit Arrangements)11.4 Accounting by the Deemed Owner of an Asset 11.5 Lessor Accounting