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From the lessors standpoint (the one leasing to someone else), what are the important criteria to determine the accounting treatment (Look to ASC 842)? What

From the lessor’s standpoint (the one leasing to someone else), what are the important criteria to determine the accounting treatment (Look to ASC 842)?

What are the main accounting treatment differences between the Lessor’s types of leases (Look to ASC 842)?

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