SALE AND LEASEBACK Definition

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SALE AND LEASEBACK is a financial transaction, where one sells an asset and leases it back for the long-term. 

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INCOME THEORIES try to identify the real profit of an organization. The difficulty here is that you need to define whose income you are measuring, and that limiting income measurements to things that can be given a price devalues goods and services that are difficult or impossible to price.

AUDIT DOCUMENTATION see WORKING PAPERS.

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