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Write about the changes in accounting for leasing. It used to be capital vs operating...

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Accounting

Write about the changes in accounting for leasing. It used to be capital vs operating leases with the 4-part test. What is it now? How might it impact companies' financial reporting and the perception investors and creditors have of their business? Also, from a finance perspective, what are the pros and cons of leasing vs. buying outright?

Address this to me - not a fictitious business owner; try to teach me something and help me draw conclusions.

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