Assertion: lease | /r/HasProperty | asc
Facets:
Source sentences:
text: Leases (ASC 842)  ASC 842 provides a recognition exemption for leases with terms of one year or less and that do not include a purchase option reasonably certain of exercise.
text: Leases (ASC 842)  ASC 842 provides a recognition exemption for leases with terms of one year or less and that do not include a purchase option reasonably certain of exercise.
text: Leases (ASC 842): Land Easement Practical Expedient for Transition to ASC 842