The determination of whether an arrangement is, or contains, a lease is performed at the inception of the arrangement, which is different from when the lease classification and measurement is performed. See LG 3.2.1 for information on the timing of performing the classification and measurement analysis. Once it is determined that an arrangement is, or contains, a lease, that determination should only be reassessed if the legal arrangement is modified. Changes to assumptions such as market-based factors do not trigger a reassessment.
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