Assertion: lease | /r/CapableOf | maintain single lease expense
Facets:
Source sentences:
text: Following substantial protests from both financial statements preparers and users, the second Exposure Draft reinstated two types of lease accounting, with "Type A" leases treated essentially the same as FAS 13 capital leases and "Type B" leases maintaining the single lease expense, straight line over the life of the lease, that characterizes FAS 13 operating leases, but with an asset and liability on the balance sheet.