In the following excerpt, explain why brackets ( ] are present (e.g., what are the two functions of the brackets in this example?). Also, explain why it's necessary for the researcher to show any changes to quoted text in brackets. Per SC 842-10-15-3: "A contract is or contains a lease if the contract conveys the right to control the use of identified (PP&E] (an identified asset) for a period of time in exchange for consideration."[Emphasis added]