How To Identify Contracts With Embedded Leases

The following decision tree shows how to determine if a service contract has an embedded lease. Click here for a detailed explanation of the decision tree. It explains in detail implicit and explicit identification, right of substitution and transfer of control.

Lease Decision Tree

The tree above helps you determine if there is a lease embedded within a service contract. For a detailed explanation of this lease decision tree (including a discussion on implicit and explicit identification, explanation of the concept of transfer of control, and the right of substitution), click here.

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