Interpretation 4 Determining Whether an Arrangement Contains a Lease provides that the following arrangements which are not in the legal form of a lease may in fact fall within the definition of a lease for accounting purposes:
I II III IV
-Outsourcing arrangements Yes Yes No Yes
-Non-cancellable service agreements Yes No Yes No
-Service concession arrangements Yes Yes No Yes
-Take-or-pay contracts No No Yes Yes
A)I
B)II
C)III
D)IV.

Question

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The Answer of Interpretation 4 Determining Whether an Arrangement Contains a Lease provides that the following arrangements which are not in the legal form of a lease may in fact fall within the definition of a lease for accounting purposes:
I II III IV
-Outsourcing arrangements Yes Yes No Yes
-Non-cancellable service agreements Yes No Yes No
-Service concession arrangements Yes Yes No Yes
-Take-or-pay contracts No No Yes Yes
A)I
B)II
C)III
D)IV.

Interpretation 4 Determining Whether an Arrangement Contains a Lease Provides