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Which of the Following Did the Authors not List as a Reason

question 45

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Which of the following did the authors not list as a reason for growth in IGOs?

Identify the differences between various types of leases (operating, capital/sales-type, direct-financing) and determine the correct classification.
Calculate the present value of lease payments using provided discount rates.
Understand how maintenance agreements and executory costs are treated in lease accounting.
Recognize the impact of leasing on financial ratios.

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