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Chapter 3 — Identifying a Lease

3.7 Codification Examples

3.7 Codification Examples

ASC 842-10
15-27 See Examples 1 through 10 (paragraphs 842-10-55-41 through 55-130) for illustrations of the requirements for identifying a lease.
55-41 Examples 1 through 10 illustrate the identification of a lease.