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Lessor vs. Lessee: Differences, Accounting, & More Explained

Lessor vs. Lessee: Differences, Accounting, & More Explained

1. Lessee meaning 2. Lessor meaning Lessor vs. lienholder 3. Who are the lessor and the lessee in rental agreements? Commercial real estate Lessor and lessee in subleases Sale-leaseback transactions 4. What is lessor’s risk insurance? 5. Differences in lessor vs....

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Software Capitalization Rules under US GAAP and GASB

Software Capitalization Rules under US GAAP and GASB

1. Software Capitalization Rules under FASB and GASB 2. Types of software Purchased software Internally-developed software Software as a Service (SaaS) 3. SummarySoftware Capitalization Rules under FASB and GASB The capitalization of software development costs was a...

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