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Chapter 9 — Lessor Accounting

9.4 Other Lessor Reporting Issues

9.4 Other Lessor Reporting Issues

Footnotes

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See the Connecting the Dots in Section 9.3.4.1 for additional discussion of when a significant asset improvement may qualify as a lease modification. If the lease is modified as a result of the capital improvement, the reimbursements would similarly be accounted for prospectively.