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All of the following are advantages of alcohol-based hand rubs except
Manufacturer/Dealer Lessor
A party that leases out the goods they manufacture or deal in, providing customers with access to assets without transferring ownership.
Leased Receivable
An asset account that represents amounts owed by lessees to the owner of leased property, under the terms of lease agreements.
AASB 16
An Australian accounting standard that introduces a single lessee accounting model, requiring lessees to recognize assets and liabilities for all leases.
IFRS 16
An International Financial Reporting Standard that provides guidance on accounting for leases, requiring lessees to recognize most leases on their balance sheets.
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