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For a sales-type lease (ASPE) or manufacturer or dealer lease (IFRS), direct costs treatment does not apply the matching concept. direct costs are treated identically

image text in transcribed For a sales-type lease (ASPE) or manufacturer or dealer lease (IFRS), direct costs treatment does not apply the matching concept. direct costs are treated identically under ASPE and IFRS. direct costs are recognized over the term of the lease. direct costs are recognized as an expense in the year they are incurred

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