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3. Bargain-purchase options<br />
4. Initial direct costs → Initial direct costs are of two types: incremental <strong>and</strong> internal. Incremental<br />
direct costs are paid to independent third parties for originating a lease arrangement. Internal<br />
direct costs are directly related to specified activities performed by the lessor on a given lease.<br />
5. Current versus non-current classification<br />
6. Disclosure<br />
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