=+14. SFAS No. 13 in effect regards a lease period of 75 percent or more as a
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=+14. SFAS No. 13 in effect regards a lease period of 75 percent or more as a relevant circumstance in distinguishing between capital and operating leases. What economic factors (cash flow differentials) lie behind this policy choice?
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Related Book For 
Accounting Theory Conceptual Issues In A Political And Economic Environment
ISBN: 9780324186239
6th Edition
Authors: Harry I. Wolk, James Dodd, Michael G. Tearney
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