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The latest update to the accounting standards for leases has significantly increased the complexity of the related accounting. Accounting for Leases focuses on the different components of leases, the types of leases that may be used by a lessee and lessor, and the accounting for each one. The manual also addresses how lease liabilities and right-of-use assets are calculated and presented in the financial statements. A number of additional topics are addressed, including the treatment of initial direct costs, sale and leaseback transactions, and lease-related disclosures. This manual can be considered essential reading, given the absurd intricacy of lease accounting.