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Chapter 3 — Identifying a Lease3.1 Introduction3.2 Definition of a Lease3.3 Identified Asset3.4 Right to Control the Use of the Identified Asset3.5 Period of Use3.6 Reassessment of Whether a Contract Contains a Lease or Leases3.7 Codification Examples3.8 Decision Tree for Identifying a Lease
Chapter 3 — Identifying a Lease3.1 Introduction3.2 Definition of a Lease3.3 Identified Asset3.4 Right to Control the Use of the Identified Asset3.5 Period of Use3.6 Reassessment of Whether a Contract Contains a Lease or Leases3.7 Codification Examples3.8 Decision Tree for Identifying a Lease