id	sid	tid	token	lemma	pos
fbem-26659	1	1	frontiers	frontier	NOUN
fbem-26659	1	2	in	in	ADP
fbem-26659	1	3	business	business	NOUN
fbem-26659	1	4	,	,	PUNCT
fbem-26659	1	5	economics	economic	NOUN
fbem-26659	1	6	and	and	CCONJ
fbem-26659	1	7	management	management	NOUN
fbem-26659	1	8	issn	issn	PROPN
fbem-26659	1	9	:	:	PUNCT
fbem-26659	1	10	2766	2766	NUM
fbem-26659	1	11	-	-	PUNCT
fbem-26659	1	12	824x	824x	NUM
fbem-26659	1	13	|	|	ADJ
fbem-26659	1	14	vol	vol	NOUN
fbem-26659	1	15	.	.	PROPN
fbem-26659	1	16	17	17	NUM
fbem-26659	1	17	,	,	PUNCT
fbem-26659	1	18	no	no	INTJ
fbem-26659	1	19	.	.	NOUN
fbem-26659	1	20	1	1	NUM
fbem-26659	1	21	,	,	PUNCT
fbem-26659	1	22	2024	2024	NUM
fbem-26659	1	23	36	36	NUM
fbem-26659	1	24	analysis	analysis	NOUN
fbem-26659	1	25	of	of	ADP
fbem-26659	1	26	lease	lease	NOUN
fbem-26659	1	27	accounting	accounting	NOUN
fbem-26659	1	28	treatment	treatment	NOUN
fbem-26659	1	29	under	under	ADP
fbem-26659	1	30	asc	asc	PROPN
fbem-26659	1	31	842	842	NUM
fbem-26659	1	32	and	and	CCONJ
fbem-26659	1	33	ifrs	ifrs	PROPN
fbem-26659	1	34	16	16	NUM
fbem-26659	1	35	:	:	PUNCT
fbem-26659	1	36	a	a	DET
fbem-26659	1	37	case	case	NOUN
fbem-26659	1	38	study	study	NOUN
fbem-26659	1	39	of	of	ADP
fbem-26659	1	40	auto	auto	PROPN
fbem-26659	1	41	inc	inc	PROPN
fbem-26659	1	42	.	.	PROPN
fbem-26659	1	43	and	and	CCONJ
fbem-26659	1	44	transatlantic	transatlantic	PROPN
fbem-26659	1	45	inc	inc	PROPN
fbem-26659	1	46	.	.	PROPN
fbem-26659	1	47	contracts	contract	NOUN
fbem-26659	1	48	yaoda	yaoda	PROPN
fbem-26659	1	49	dai	dai	PROPN
fbem-26659	1	50	1	1	NUM
fbem-26659	1	51	,	,	PUNCT
fbem-26659	1	52	a	a	PRON
fbem-26659	1	53	,	,	PUNCT
fbem-26659	1	54	*	*	PROPN
fbem-26659	1	55	,	,	PUNCT
fbem-26659	1	56	fanfan	fanfan	NOUN
fbem-26659	1	57	mou	mou	PROPN
fbem-26659	1	58	2	2	NUM
fbem-26659	1	59	,	,	PUNCT
fbem-26659	1	60	b	b	PROPN
fbem-26659	1	61	1	1	NUM
fbem-26659	1	62	department	department	NOUN
fbem-26659	1	63	of	of	ADP
fbem-26659	1	64	accountancy	accountancy	NOUN
fbem-26659	1	65	,	,	PUNCT
fbem-26659	1	66	school	school	NOUN
fbem-26659	1	67	of	of	ADP
fbem-26659	1	68	business	business	NOUN
fbem-26659	1	69	,	,	PUNCT
fbem-26659	1	70	george	george	PROPN
fbem-26659	1	71	washington	washington	PROPN
fbem-26659	1	72	university	university	PROPN
fbem-26659	1	73	,	,	PUNCT
fbem-26659	1	74	washington	washington	PROPN
fbem-26659	1	75	district	district	PROPN
fbem-26659	1	76	of	of	ADP
fbem-26659	1	77	columbia	columbia	PROPN
fbem-26659	1	78	,	,	PUNCT
fbem-26659	1	79	20052	20052	NUM
fbem-26659	1	80	,	,	PUNCT
fbem-26659	1	81	usa	usa	PROPN
fbem-26659	1	82	2	2	NUM
fbem-26659	1	83	department	department	NOUN
fbem-26659	1	84	of	of	ADP
fbem-26659	1	85	human	human	ADJ
fbem-26659	1	86	resource	resource	NOUN
fbem-26659	1	87	management	management	NOUN
fbem-26659	1	88	,	,	PUNCT
fbem-26659	1	89	school	school	NOUN
fbem-26659	1	90	of	of	ADP
fbem-26659	1	91	management	management	NOUN
fbem-26659	1	92	,	,	PUNCT
fbem-26659	1	93	hankou	hankou	PROPN
fbem-26659	1	94	university	university	PROPN
fbem-26659	1	95	jiangxia	jiangxia	PROPN
fbem-26659	1	96	district	district	PROPN
fbem-26659	1	97	of	of	ADP
fbem-26659	1	98	wuhan	wuhan	PROPN
fbem-26659	1	99	,	,	PUNCT
fbem-26659	1	100	430212	430212	NUM
fbem-26659	1	101	,	,	PUNCT
fbem-26659	1	102	china	china	PROPN
fbem-26659	1	103	a	a	DET
fbem-26659	1	104	yaodadai1124@gmail.com	yaodadai1124@gmail.com	PROPN
fbem-26659	1	105	,	,	PUNCT
fbem-26659	1	106	b	b	PROPN
fbem-26659	1	107	rachelfan744@gmail.com	rachelfan744@gmail.com	X
fbem-26659	1	108	abstract	abstract	NOUN
fbem-26659	1	109	:	:	PUNCT
fbem-26659	1	110	this	this	DET
fbem-26659	1	111	memorandum	memorandum	NOUN
fbem-26659	1	112	examines	examine	VERB
fbem-26659	1	113	the	the	DET
fbem-26659	1	114	application	application	NOUN
fbem-26659	1	115	of	of	ADP
fbem-26659	1	116	asc	asc	PROPN
fbem-26659	1	117	842	842	NUM
fbem-26659	1	118	and	and	CCONJ
fbem-26659	1	119	ifrs	ifrs	PROPN
fbem-26659	1	120	16	16	NUM
fbem-26659	1	121	lease	lease	NOUN
fbem-26659	1	122	accounting	accounting	NOUN
fbem-26659	1	123	standards	standard	NOUN
fbem-26659	1	124	to	to	ADP
fbem-26659	1	125	contracts	contract	NOUN
fbem-26659	1	126	between	between	ADP
fbem-26659	1	127	auto	auto	PROPN
fbem-26659	1	128	inc	inc	PROPN
fbem-26659	1	129	.	.	PROPN
fbem-26659	1	130	and	and	CCONJ
fbem-26659	1	131	trans	trans	PROPN
fbem-26659	1	132	-	-	PROPN
fbem-26659	1	133	atlantic	atlantic	PROPN
fbem-26659	1	134	inc	inc	PROPN
fbem-26659	1	135	.	.	PROPN
fbem-26659	1	136	for	for	ADP
fbem-26659	1	137	the	the	DET
fbem-26659	1	138	transportation	transportation	NOUN
fbem-26659	1	139	of	of	ADP
fbem-26659	1	140	sedan	sedan	NOUN
fbem-26659	1	141	and	and	CCONJ
fbem-26659	1	142	luxury	luxury	NOUN
fbem-26659	1	143	cars	car	NOUN
fbem-26659	1	144	.	.	PUNCT
fbem-26659	2	1	the	the	DET
fbem-26659	2	2	analysis	analysis	NOUN
fbem-26659	2	3	focuses	focus	VERB
fbem-26659	2	4	on	on	ADP
fbem-26659	2	5	identifying	identify	VERB
fbem-26659	2	6	whether	whether	SCONJ
fbem-26659	2	7	these	these	DET
fbem-26659	2	8	contracts	contract	NOUN
fbem-26659	2	9	contain	contain	VERB
fbem-26659	2	10	leases	lease	NOUN
fbem-26659	2	11	by	by	ADP
fbem-26659	2	12	assessing	assess	VERB
fbem-26659	2	13	the	the	DET
fbem-26659	2	14	presence	presence	NOUN
fbem-26659	2	15	of	of	ADP
fbem-26659	2	16	identifiable	identifiable	ADJ
fbem-26659	2	17	assets	asset	NOUN
fbem-26659	2	18	and	and	CCONJ
fbem-26659	2	19	the	the	DET
fbem-26659	2	20	right	right	NOUN
fbem-26659	2	21	to	to	PART
fbem-26659	2	22	control	control	VERB
fbem-26659	2	23	their	their	PRON
fbem-26659	2	24	use	use	NOUN
fbem-26659	2	25	.	.	PUNCT
fbem-26659	3	1	the	the	DET
fbem-26659	3	2	study	study	NOUN
fbem-26659	3	3	concludes	conclude	VERB
fbem-26659	3	4	that	that	SCONJ
fbem-26659	3	5	the	the	DET
fbem-26659	3	6	sedan	sedan	NOUN
fbem-26659	3	7	car	car	NOUN
fbem-26659	3	8	contract	contract	NOUN
fbem-26659	3	9	meets	meet	VERB
fbem-26659	3	10	the	the	DET
fbem-26659	3	11	criteria	criterion	NOUN
fbem-26659	3	12	for	for	ADP
fbem-26659	3	13	a	a	DET
fbem-26659	3	14	lease	lease	NOUN
fbem-26659	3	15	under	under	ADP
fbem-26659	3	16	both	both	DET
fbem-26659	3	17	standards	standard	NOUN
fbem-26659	3	18	,	,	PUNCT
fbem-26659	3	19	with	with	ADP
fbem-26659	3	20	mv	mv	PROPN
fbem-26659	3	21	manhattan	manhattan	PROPN
fbem-26659	3	22	as	as	ADP
fbem-26659	3	23	the	the	DET
fbem-26659	3	24	identifiable	identifiable	ADJ
fbem-26659	3	25	asset	asset	NOUN
fbem-26659	3	26	and	and	CCONJ
fbem-26659	3	27	auto	auto	PROPN
fbem-26659	3	28	inc	inc	PROPN
fbem-26659	3	29	.	.	PUNCT
fbem-26659	4	1	having	have	VERB
fbem-26659	4	2	control	control	NOUN
fbem-26659	4	3	over	over	ADP
fbem-26659	4	4	its	its	PRON
fbem-26659	4	5	use	use	NOUN
fbem-26659	4	6	.	.	PUNCT
fbem-26659	5	1	conversely	conversely	ADV
fbem-26659	5	2	,	,	PUNCT
fbem-26659	5	3	the	the	DET
fbem-26659	5	4	luxury	luxury	NOUN
fbem-26659	5	5	car	car	NOUN
fbem-26659	5	6	contract	contract	NOUN
fbem-26659	5	7	does	do	AUX
fbem-26659	5	8	not	not	PART
fbem-26659	5	9	qualify	qualify	VERB
fbem-26659	5	10	as	as	ADP
fbem-26659	5	11	a	a	DET
fbem-26659	5	12	lease	lease	NOUN
fbem-26659	5	13	due	due	ADP
fbem-26659	5	14	to	to	ADP
fbem-26659	5	15	the	the	DET
fbem-26659	5	16	absence	absence	NOUN
fbem-26659	5	17	of	of	ADP
fbem-26659	5	18	an	an	DET
fbem-26659	5	19	identifiable	identifiable	ADJ
fbem-26659	5	20	asset	asset	NOUN
fbem-26659	5	21	and	and	CCONJ
fbem-26659	5	22	lack	lack	NOUN
fbem-26659	5	23	of	of	ADP
fbem-26659	5	24	control	control	NOUN
fbem-26659	5	25	by	by	ADP
fbem-26659	5	26	auto	auto	PROPN
fbem-26659	5	27	inc	inc	PROPN
fbem-26659	5	28	.	.	PUNCT
fbem-26659	6	1	the	the	DET
fbem-26659	6	2	memorandum	memorandum	NOUN
fbem-26659	6	3	also	also	ADV
fbem-26659	6	4	highlights	highlight	VERB
fbem-26659	6	5	key	key	ADJ
fbem-26659	6	6	similarities	similarity	NOUN
fbem-26659	6	7	and	and	CCONJ
fbem-26659	6	8	differences	difference	NOUN
fbem-26659	6	9	between	between	ADP
fbem-26659	6	10	asc	asc	PROPN
fbem-26659	6	11	842	842	NUM
fbem-26659	6	12	and	and	CCONJ
fbem-26659	6	13	ifrs	ifrs	PROPN
fbem-26659	6	14	16	16	NUM
fbem-26659	6	15	in	in	ADP
fbem-26659	6	16	lease	lease	NOUN
fbem-26659	6	17	identification	identification	NOUN
fbem-26659	6	18	and	and	CCONJ
fbem-26659	6	19	classification	classification	NOUN
fbem-26659	6	20	,	,	PUNCT
fbem-26659	6	21	offering	offer	VERB
fbem-26659	6	22	valuable	valuable	ADJ
fbem-26659	6	23	insights	insight	NOUN
fbem-26659	6	24	for	for	ADP
fbem-26659	6	25	practitioners	practitioner	NOUN
fbem-26659	6	26	navigating	navigate	VERB
fbem-26659	6	27	these	these	DET
fbem-26659	6	28	accounting	accounting	NOUN
fbem-26659	6	29	frameworks	framework	NOUN
fbem-26659	6	30	.	.	PUNCT
fbem-26659	7	1	keywords	keyword	NOUN
fbem-26659	7	2	:	:	PUNCT
fbem-26659	7	3	asc	asc	PROPN
fbem-26659	7	4	842	842	NUM
fbem-26659	7	5	,	,	PUNCT
fbem-26659	7	6	ifrs	ifrs	NOUN
fbem-26659	7	7	16	16	NUM
fbem-26659	7	8	,	,	PUNCT
fbem-26659	7	9	lease	lease	NOUN
fbem-26659	7	10	accounting	accounting	NOUN
fbem-26659	7	11	,	,	PUNCT
fbem-26659	7	12	identifiable	identifiable	ADJ
fbem-26659	7	13	asset	asset	NOUN
fbem-26659	7	14	,	,	PUNCT
fbem-26659	7	15	right	right	ADV
fbem-26659	7	16	to	to	PART
fbem-26659	7	17	control	control	VERB
fbem-26659	7	18	,	,	PUNCT
fbem-26659	7	19	sedan	sedan	NOUN
fbem-26659	7	20	car	car	NOUN
fbem-26659	7	21	contract	contract	NOUN
fbem-26659	7	22	,	,	PUNCT
fbem-26659	7	23	luxury	luxury	NOUN
fbem-26659	7	24	car	car	NOUN
fbem-26659	7	25	contract	contract	NOUN
fbem-26659	7	26	,	,	PUNCT
fbem-26659	7	27	auto	auto	PROPN
fbem-26659	7	28	inc	inc	PROPN
fbem-26659	7	29	.	.	PROPN
fbem-26659	7	30	,	,	PUNCT
fbem-26659	7	31	trans	trans	PROPN
fbem-26659	7	32	-	-	PROPN
fbem-26659	7	33	atlantic	atlantic	PROPN
fbem-26659	7	34	inc	inc	PROPN
fbem-26659	7	35	.	.	PROPN
fbem-26659	7	36	,	,	PUNCT
fbem-26659	7	37	mv	mv	PROPN
fbem-26659	7	38	manhattan	manhattan	PROPN
fbem-26659	7	39	,	,	PUNCT
fbem-26659	7	40	fasb	fasb	NOUN
fbem-26659	7	41	,	,	PUNCT
fbem-26659	7	42	iasb	iasb	VERB
fbem-26659	7	43	.	.	NOUN
fbem-26659	8	1	1	1	X
fbem-26659	8	2	.	.	X
fbem-26659	8	3	asc	asc	PROPN
fbem-26659	8	4	842	842	NUM
fbem-26659	8	5	overview	overview	NOUN
fbem-26659	8	6	asc	asc	PROPN
fbem-26659	8	7	842	842	NUM
fbem-26659	8	8	is	be	AUX
fbem-26659	8	9	the	the	DET
fbem-26659	8	10	new	new	ADJ
fbem-26659	8	11	lease	lease	NOUN
fbem-26659	8	12	accounting	accounting	NOUN
fbem-26659	8	13	standard	standard	NOUN
fbem-26659	8	14	issued	issue	VERB
fbem-26659	8	15	by	by	ADP
fbem-26659	8	16	the	the	DET
fbem-26659	8	17	fasb	fasb	NOUN
fbem-26659	8	18	.	.	PUNCT
fbem-26659	9	1	it	it	PRON
fbem-26659	9	2	requires	require	VERB
fbem-26659	9	3	all	all	DET
fbem-26659	9	4	public	public	ADJ
fbem-26659	9	5	and	and	CCONJ
fbem-26659	9	6	private	private	ADJ
fbem-26659	9	7	entities	entity	NOUN
fbem-26659	9	8	reporting	report	VERB
fbem-26659	9	9	under	under	ADP
fbem-26659	9	10	us	us	PROPN
fbem-26659	9	11	gaap	gaap	NOUN
fbem-26659	9	12	to	to	PART
fbem-26659	9	13	record	record	VERB
fbem-26659	9	14	the	the	DET
fbem-26659	9	15	vast	vast	ADJ
fbem-26659	9	16	majority	majority	NOUN
fbem-26659	9	17	of	of	ADP
fbem-26659	9	18	their	their	PRON
fbem-26659	9	19	leases	lease	NOUN
fbem-26659	9	20	on	on	ADP
fbem-26659	9	21	their	their	PRON
fbem-26659	9	22	balance	balance	NOUN
fbem-26659	9	23	sheets	sheet	NOUN
fbem-26659	9	24	(	(	PUNCT
fbem-26659	9	25	fasb	fasb	NOUN
fbem-26659	9	26	,	,	PUNCT
fbem-26659	9	27	n.d	n.d	PROPN
fbem-26659	9	28	.	.	PROPN
fbem-26659	9	29	)	)	PUNCT
fbem-26659	9	30	.	.	PUNCT
fbem-26659	10	1	this	this	DET
fbem-26659	10	2	standard	standard	NOUN
fbem-26659	10	3	represents	represent	VERB
fbem-26659	10	4	a	a	DET
fbem-26659	10	5	significant	significant	ADJ
fbem-26659	10	6	shift	shift	NOUN
fbem-26659	10	7	from	from	ADP
fbem-26659	10	8	previous	previous	ADJ
fbem-26659	10	9	accounting	accounting	NOUN
fbem-26659	10	10	rules	rule	NOUN
fbem-26659	10	11	and	and	CCONJ
fbem-26659	10	12	is	be	AUX
fbem-26659	10	13	designed	design	VERB
fbem-26659	10	14	to	to	PART
fbem-26659	10	15	provide	provide	VERB
fbem-26659	10	16	more	more	ADJ
fbem-26659	10	17	transparency	transparency	NOUN
fbem-26659	10	18	regarding	regard	VERB
fbem-26659	10	19	the	the	DET
fbem-26659	10	20	liabilities	liability	NOUN
fbem-26659	10	21	stemming	stem	VERB
fbem-26659	10	22	from	from	ADP
fbem-26659	10	23	lease	lease	NOUN
fbem-26659	10	24	contracts	contract	NOUN
fbem-26659	10	25	.	.	PUNCT
fbem-26659	11	1	asc842	asc842	PROPN
fbem-26659	11	2	-	-	PUNCT
fbem-26659	11	3	10	10	NUM
fbem-26659	11	4	-	-	PUNCT
fbem-26659	11	5	15	15	NUM
fbem-26659	11	6	-	-	SYM
fbem-26659	11	7	3	3	NUM
fbem-26659	11	8	defines	define	NOUN
fbem-26659	11	9	a	a	DET
fbem-26659	11	10	lease	lease	NOUN
fbem-26659	11	11	as	as	ADP
fbem-26659	11	12	a	a	DET
fbem-26659	11	13	contract	contract	NOUN
fbem-26659	11	14	that	that	PRON
fbem-26659	11	15	conveys	convey	VERB
fbem-26659	11	16	the	the	DET
fbem-26659	11	17	right	right	NOUN
fbem-26659	11	18	to	to	PART
fbem-26659	11	19	control	control	VERB
fbem-26659	11	20	the	the	DET
fbem-26659	11	21	use	use	NOUN
fbem-26659	11	22	of	of	ADP
fbem-26659	11	23	identified	identify	VERB
fbem-26659	11	24	property	property	NOUN
fbem-26659	11	25	,	,	PUNCT
fbem-26659	11	26	plant	plant	NOUN
fbem-26659	11	27	,	,	PUNCT
fbem-26659	11	28	or	or	CCONJ
fbem-26659	11	29	equipment	equipment	NOUN
fbem-26659	11	30	(	(	PUNCT
fbem-26659	11	31	an	an	DET
fbem-26659	11	32	identified	identify	VERB
fbem-26659	11	33	asset	asset	NOUN
fbem-26659	11	34	)	)	PUNCT
fbem-26659	11	35	for	for	ADP
fbem-26659	11	36	a	a	DET
fbem-26659	11	37	period	period	NOUN
fbem-26659	11	38	of	of	ADP
fbem-26659	11	39	time	time	NOUN
fbem-26659	11	40	in	in	ADP
fbem-26659	11	41	exchange	exchange	NOUN
fbem-26659	11	42	for	for	ADP
fbem-26659	11	43	consideration	consideration	NOUN
fbem-26659	11	44	.	.	PUNCT
fbem-26659	12	1	when	when	SCONJ
fbem-26659	12	2	determining	determine	VERB
fbem-26659	12	3	whether	whether	SCONJ
fbem-26659	12	4	a	a	DET
fbem-26659	12	5	contract	contract	NOUN
fbem-26659	12	6	meets	meet	VERB
fbem-26659	12	7	the	the	DET
fbem-26659	12	8	definition	definition	NOUN
fbem-26659	12	9	of	of	ADP
fbem-26659	12	10	a	a	DET
fbem-26659	12	11	lease	lease	NOUN
fbem-26659	12	12	,	,	PUNCT
fbem-26659	12	13	there	there	PRON
fbem-26659	12	14	are	be	VERB
fbem-26659	12	15	two	two	NUM
fbem-26659	12	16	key	key	ADJ
fbem-26659	12	17	criteria	criterion	NOUN
fbem-26659	12	18	that	that	PRON
fbem-26659	12	19	must	must	AUX
fbem-26659	12	20	be	be	AUX
fbem-26659	12	21	met	meet	VERB
fbem-26659	12	22	for	for	ADP
fbem-26659	12	23	an	an	DET
fbem-26659	12	24	arrangement	arrangement	NOUN
fbem-26659	12	25	to	to	PART
fbem-26659	12	26	constitute	constitute	VERB
fbem-26659	12	27	a	a	DET
fbem-26659	12	28	lease	lease	NOUN
fbem-26659	12	29	:	:	PUNCT
fbem-26659	12	30	(	(	PUNCT
fbem-26659	12	31	1	1	X
fbem-26659	12	32	)	)	PUNCT
fbem-26659	12	33	there	there	PRON
fbem-26659	12	34	must	must	AUX
fbem-26659	12	35	be	be	AUX
fbem-26659	12	36	an	an	DET
fbem-26659	12	37	identified	identify	VERB
fbem-26659	12	38	asset	asset	NOUN
fbem-26659	12	39	,	,	PUNCT
fbem-26659	12	40	and	and	CCONJ
fbem-26659	12	41	(	(	PUNCT
fbem-26659	12	42	2	2	X
fbem-26659	12	43	)	)	PUNCT
fbem-26659	12	44	the	the	DET
fbem-26659	12	45	lessee	lessee	NOUN
fbem-26659	12	46	must	must	AUX
fbem-26659	12	47	have	have	VERB
fbem-26659	12	48	the	the	DET
fbem-26659	12	49	right	right	NOUN
fbem-26659	12	50	to	to	PART
fbem-26659	12	51	control	control	VERB
fbem-26659	12	52	the	the	DET
fbem-26659	12	53	use	use	NOUN
fbem-26659	12	54	of	of	ADP
fbem-26659	12	55	that	that	DET
fbem-26659	12	56	identified	identify	VERB
fbem-26659	12	57	asset	asset	NOUN
fbem-26659	12	58	during	during	ADP
fbem-26659	12	59	the	the	DET
fbem-26659	12	60	term	term	NOUN
fbem-26659	12	61	of	of	ADP
fbem-26659	12	62	the	the	DET
fbem-26659	12	63	lease	lease	NOUN
fbem-26659	12	64	.	.	PUNCT
fbem-26659	13	1	1.1	1.1	NUM
fbem-26659	13	2	.	.	PUNCT
fbem-26659	14	1	determining	determine	VERB
fbem-26659	14	2	an	an	DET
fbem-26659	14	3	identified	identify	VERB
fbem-26659	14	4	asset	asset	NOUN
fbem-26659	14	5	following	follow	VERB
fbem-26659	14	6	the	the	DET
fbem-26659	14	7	terms	term	NOUN
fbem-26659	14	8	of	of	ADP
fbem-26659	14	9	the	the	DET
fbem-26659	14	10	contract	contract	NOUN
fbem-26659	14	11	for	for	ADP
fbem-26659	14	12	carriage	carriage	NOUN
fbem-26659	14	13	of	of	ADP
fbem-26659	14	14	sedan	sedan	NOUN
fbem-26659	14	15	cars	car	NOUN
fbem-26659	14	16	and	and	CCONJ
fbem-26659	14	17	luxury	luxury	NOUN
fbem-26659	14	18	cars	car	NOUN
fbem-26659	14	19	between	between	ADP
fbem-26659	14	20	auto	auto	PROPN
fbem-26659	14	21	inc	inc	PROPN
fbem-26659	14	22	.	.	PROPN
fbem-26659	14	23	and	and	CCONJ
fbem-26659	14	24	trans	trans	PROPN
fbem-26659	14	25	-	-	PROPN
fbem-26659	14	26	atlantic	atlantic	PROPN
fbem-26659	14	27	inc	inc	PROPN
fbem-26659	14	28	.	.	PROPN
fbem-26659	14	29	,	,	PUNCT
fbem-26659	14	30	it	it	PRON
fbem-26659	14	31	is	be	AUX
fbem-26659	14	32	clear	clear	ADJ
fbem-26659	14	33	that	that	SCONJ
fbem-26659	14	34	the	the	DET
fbem-26659	14	35	terms	term	NOUN
fbem-26659	14	36	of	of	ADP
fbem-26659	14	37	the	the	DET
fbem-26659	14	38	sedan	sedan	NOUN
fbem-26659	14	39	car	car	NOUN
fbem-26659	14	40	contract	contract	NOUN
fbem-26659	14	41	included	include	VERB
fbem-26659	14	42	an	an	DET
fbem-26659	14	43	identified	identify	VERB
fbem-26659	14	44	asset	asset	NOUN
fbem-26659	14	45	,	,	PUNCT
fbem-26659	14	46	but	but	CCONJ
fbem-26659	14	47	the	the	DET
fbem-26659	14	48	terms	term	NOUN
fbem-26659	14	49	of	of	ADP
fbem-26659	14	50	the	the	DET
fbem-26659	14	51	luxury	luxury	NOUN
fbem-26659	14	52	car	car	NOUN
fbem-26659	14	53	contract	contract	NOUN
fbem-26659	14	54	did	do	VERB
fbem-26659	14	55	not	not	PART
fbem-26659	14	56	.	.	PUNCT
fbem-26659	15	1	according	accord	VERB
fbem-26659	15	2	to	to	ADP
fbem-26659	15	3	asc842	asc842	NUM
fbem-26659	15	4	-	-	PUNCT
fbem-26659	15	5	10	10	NUM
fbem-26659	15	6	-	-	PUNCT
fbem-26659	15	7	15	15	NUM
fbem-26659	15	8	-	-	SYM
fbem-26659	15	9	4	4	NUM
fbem-26659	15	10	,	,	PUNCT
fbem-26659	15	11	to	to	PART
fbem-26659	15	12	determine	determine	VERB
fbem-26659	15	13	whether	whether	SCONJ
fbem-26659	15	14	a	a	DET
fbem-26659	15	15	contract	contract	NOUN
fbem-26659	15	16	conveys	convey	VERB
fbem-26659	15	17	the	the	DET
fbem-26659	15	18	right	right	NOUN
fbem-26659	15	19	to	to	PART
fbem-26659	15	20	control	control	VERB
fbem-26659	15	21	the	the	DET
fbem-26659	15	22	use	use	NOUN
fbem-26659	15	23	of	of	ADP
fbem-26659	15	24	an	an	DET
fbem-26659	15	25	identified	identify	VERB
fbem-26659	15	26	asset	asset	NOUN
fbem-26659	15	27	for	for	ADP
fbem-26659	15	28	a	a	DET
fbem-26659	15	29	period	period	NOUN
fbem-26659	15	30	of	of	ADP
fbem-26659	15	31	time	time	NOUN
fbem-26659	15	32	,	,	PUNCT
fbem-26659	15	33	an	an	DET
fbem-26659	15	34	entity	entity	NOUN
fbem-26659	15	35	shall	shall	AUX
fbem-26659	15	36	assess	assess	VERB
fbem-26659	15	37	whether	whether	SCONJ
fbem-26659	15	38	,	,	PUNCT
fbem-26659	15	39	throughout	throughout	ADP
fbem-26659	15	40	the	the	DET
fbem-26659	15	41	period	period	NOUN
fbem-26659	15	42	of	of	ADP
fbem-26659	15	43	use	use	NOUN
fbem-26659	15	44	,	,	PUNCT
fbem-26659	15	45	the	the	DET
fbem-26659	15	46	customer	customer	NOUN
fbem-26659	15	47	has	have	VERB
fbem-26659	15	48	both	both	PRON
fbem-26659	15	49	of	of	ADP
fbem-26659	15	50	the	the	DET
fbem-26659	15	51	following	following	NOUN
fbem-26659	15	52	:	:	PUNCT
fbem-26659	15	53	a.	a.	NOUN
fbem-26659	15	54	the	the	DET
fbem-26659	15	55	right	right	NOUN
fbem-26659	15	56	to	to	PART
fbem-26659	15	57	obtain	obtain	VERB
fbem-26659	15	58	substantially	substantially	ADV
fbem-26659	15	59	all	all	PRON
fbem-26659	15	60	of	of	ADP
fbem-26659	15	61	the	the	DET
fbem-26659	15	62	economic	economic	ADJ
fbem-26659	15	63	benefits	benefit	NOUN
fbem-26659	15	64	from	from	ADP
fbem-26659	15	65	use	use	NOUN
fbem-26659	15	66	of	of	ADP
fbem-26659	15	67	the	the	DET
fbem-26659	15	68	identified	identify	VERB
fbem-26659	15	69	asset	asset	NOUN
fbem-26659	15	70	.	.	PUNCT
fbem-26659	16	1	b.	b.	PROPN
fbem-26659	17	1	the	the	DET
fbem-26659	17	2	right	right	NOUN
fbem-26659	17	3	to	to	PART
fbem-26659	17	4	direct	direct	VERB
fbem-26659	17	5	the	the	DET
fbem-26659	17	6	use	use	NOUN
fbem-26659	17	7	of	of	ADP
fbem-26659	17	8	the	the	DET
fbem-26659	17	9	identified	identify	VERB
fbem-26659	17	10	asset	asset	NOUN
fbem-26659	17	11	.	.	PUNCT
fbem-26659	18	1	compare	compare	VERB
fbem-26659	18	2	them	they	PRON
fbem-26659	18	3	to	to	ADP
fbem-26659	18	4	sedan	sedan	NOUN
fbem-26659	18	5	car	car	NOUN
fbem-26659	18	6	contracts	contract	NOUN
fbem-26659	18	7	,	,	PUNCT
fbem-26659	18	8	where	where	SCONJ
fbem-26659	18	9	mv	mv	PROPN
fbem-26659	18	10	manhattan	manhattan	PROPN
fbem-26659	18	11	is	be	AUX
fbem-26659	18	12	committed	commit	VERB
fbem-26659	18	13	to	to	ADP
fbem-26659	18	14	transporting	transport	VERB
fbem-26659	18	15	auto	auto	PROPN
fbem-26659	18	16	inc	inc	PROPN
fbem-26659	18	17	.	.	PROPN
fbem-26659	18	18	's	's	PART
fbem-26659	18	19	sedan	sedan	NOUN
fbem-26659	18	20	cars	car	NOUN
fbem-26659	18	21	in	in	ADP
fbem-26659	18	22	accordance	accordance	NOUN
fbem-26659	18	23	with	with	ADP
fbem-26659	18	24	the	the	DET
fbem-26659	18	25	terms	term	NOUN
fbem-26659	18	26	of	of	ADP
fbem-26659	18	27	the	the	DET
fbem-26659	18	28	contract	contract	NOUN
fbem-26659	18	29	.	.	PUNCT
fbem-26659	19	1	the	the	DET
fbem-26659	19	2	contract	contract	NOUN
fbem-26659	19	3	spelled	spell	VERB
fbem-26659	19	4	out	out	ADP
fbem-26659	19	5	which	which	PRON
fbem-26659	19	6	european	european	PROPN
fbem-26659	19	7	ports	port	NOUN
fbem-26659	19	8	auto	auto	PROPN
fbem-26659	19	9	inc	inc	PROPN
fbem-26659	19	10	.	.	PROPN
fbem-26659	19	11	could	could	AUX
fbem-26659	19	12	use	use	VERB
fbem-26659	19	13	to	to	PART
fbem-26659	19	14	receive	receive	VERB
fbem-26659	19	15	the	the	DET
fbem-26659	19	16	cargo	cargo	NOUN
fbem-26659	19	17	and	and	CCONJ
fbem-26659	19	18	the	the	DET
fbem-26659	19	19	order	order	NOUN
fbem-26659	19	20	in	in	ADP
fbem-26659	19	21	which	which	PRON
fbem-26659	19	22	deliveries	delivery	NOUN
fbem-26659	19	23	were	be	AUX
fbem-26659	19	24	made	make	VERB
fbem-26659	19	25	and	and	CCONJ
fbem-26659	19	26	directed	direct	VERB
fbem-26659	19	27	trans	trans	PROPN
fbem-26659	19	28	-	-	PROPN
fbem-26659	19	29	atlantic	atlantic	PROPN
fbem-26659	19	30	inc	inc	PROPN
fbem-26659	19	31	.	.	PROPN
fbem-26659	19	32	to	to	PART
fbem-26659	19	33	follow	follow	VERB
fbem-26659	19	34	their	their	PRON
fbem-26659	19	35	schedule	schedule	NOUN
fbem-26659	19	36	(	(	PUNCT
fbem-26659	19	37	fasb	fasb	NOUN
fbem-26659	19	38	,	,	PUNCT
fbem-26659	19	39	n.d	n.d	PROPN
fbem-26659	19	40	.	.	PROPN
fbem-26659	19	41	)	)	PUNCT
fbem-26659	19	42	.	.	PUNCT
fbem-26659	20	1	finally	finally	ADV
fbem-26659	20	2	,	,	PUNCT
fbem-26659	20	3	since	since	SCONJ
fbem-26659	20	4	auto	auto	PROPN
fbem-26659	20	5	inc	inc	PROPN
fbem-26659	20	6	.	.	PROPN
fbem-26659	20	7	has	have	VERB
fbem-26659	20	8	full	full	ADJ
fbem-26659	20	9	control	control	NOUN
fbem-26659	20	10	of	of	ADP
fbem-26659	20	11	the	the	DET
fbem-26659	20	12	mv	mv	PROPN
fbem-26659	20	13	manhattan	manhattan	PROPN
fbem-26659	20	14	in	in	ADP
fbem-26659	20	15	trans	trans	PROPN
fbem-26659	20	16	-	-	PROPN
fbem-26659	20	17	atlantic	atlantic	PROPN
fbem-26659	20	18	inc	inc	PROPN
fbem-26659	20	19	.	.	PROPN
fbem-26659	20	20	's	's	PART
fbem-26659	20	21	fleet	fleet	NOUN
fbem-26659	20	22	,	,	PUNCT
fbem-26659	20	23	they	they	PRON
fbem-26659	20	24	were	be	AUX
fbem-26659	20	25	able	able	ADJ
fbem-26659	20	26	to	to	PART
fbem-26659	20	27	send	send	VERB
fbem-26659	20	28	that	that	DET
fbem-26659	20	29	ship	ship	NOUN
fbem-26659	20	30	below	below	ADP
fbem-26659	20	31	capacity	capacity	NOUN
fbem-26659	20	32	without	without	ADP
fbem-26659	20	33	trans	trans	PROPN
fbem-26659	20	34	-	-	PROPN
fbem-26659	20	35	atlantic	atlantic	PROPN
fbem-26659	20	36	inc	inc	PROPN
fbem-26659	20	37	.	.	PROPN
fbem-26659	20	38	stacking	stack	VERB
fbem-26659	20	39	up	up	ADP
fbem-26659	20	40	other	other	ADJ
fbem-26659	20	41	products	product	NOUN
fbem-26659	20	42	to	to	PART
fbem-26659	20	43	ship	ship	VERB
fbem-26659	20	44	to	to	ADP
fbem-26659	20	45	auto	auto	PROPN
fbem-26659	20	46	inc	inc	PROPN
fbem-26659	20	47	.	.	PUNCT
fbem-26659	21	1	customers	customer	NOUN
fbem-26659	21	2	other	other	ADJ
fbem-26659	21	3	than	than	ADP
fbem-26659	21	4	.	.	PUNCT
fbem-26659	22	1	based	base	VERB
fbem-26659	22	2	on	on	ADP
fbem-26659	22	3	these	these	DET
fbem-26659	22	4	terms	term	NOUN
fbem-26659	22	5	,	,	PUNCT
fbem-26659	22	6	it	it	PRON
fbem-26659	22	7	is	be	AUX
fbem-26659	22	8	evident	evident	ADJ
fbem-26659	22	9	that	that	SCONJ
fbem-26659	22	10	transatlantic	transatlantic	PROPN
fbem-26659	22	11	inc	inc	PROPN
fbem-26659	22	12	.	.	PROPN
fbem-26659	22	13	has	have	AUX
fbem-26659	22	14	provided	provide	VERB
fbem-26659	22	15	auto	auto	PROPN
fbem-26659	22	16	inc	inc	PROPN
fbem-26659	22	17	.	.	PROPN
fbem-26659	22	18	with	with	ADP
fbem-26659	22	19	a	a	DET
fbem-26659	22	20	dedicated	dedicated	ADJ
fbem-26659	22	21	vessel	vessel	NOUN
fbem-26659	22	22	mv	mv	PROPN
fbem-26659	22	23	manhattan	manhattan	PROPN
fbem-26659	22	24	for	for	ADP
fbem-26659	22	25	the	the	DET
fbem-26659	22	26	term	term	NOUN
fbem-26659	22	27	of	of	ADP
fbem-26659	22	28	the	the	DET
fbem-26659	22	29	contract	contract	NOUN
fbem-26659	22	30	,	,	PUNCT
fbem-26659	22	31	based	base	VERB
fbem-26659	22	32	on	on	ADP
fbem-26659	22	33	the	the	DET
fbem-26659	22	34	identifiable	identifiable	ADJ
fbem-26659	22	35	fact	fact	NOUN
fbem-26659	22	36	that	that	SCONJ
fbem-26659	22	37	auto	auto	PROPN
fbem-26659	22	38	inc	inc	PROPN
fbem-26659	22	39	.	.	PROPN
fbem-26659	22	40	fully	fully	ADV
fbem-26659	22	41	controls	control	VERB
fbem-26659	22	42	its	its	PRON
fbem-26659	22	43	car	car	NOUN
fbem-26659	22	44	shipments	shipment	NOUN
fbem-26659	22	45	assets	asset	NOUN
fbem-26659	22	46	(	(	PUNCT
fbem-26659	22	47	singer	singer	NOUN
fbem-26659	22	48	et	et	NOUN
fbem-26659	22	49	al	al	PROPN
fbem-26659	22	50	.	.	PROPN
fbem-26659	22	51	,	,	PUNCT
fbem-26659	22	52	2023	2023	NUM
fbem-26659	22	53	)	)	PUNCT
fbem-26659	22	54	.	.	PUNCT
fbem-26659	23	1	when	when	SCONJ
fbem-26659	23	2	looking	look	VERB
fbem-26659	23	3	at	at	ADP
fbem-26659	23	4	the	the	DET
fbem-26659	23	5	luxury	luxury	NOUN
fbem-26659	23	6	car	car	NOUN
fbem-26659	23	7	contract	contract	NOUN
fbem-26659	23	8	between	between	ADP
fbem-26659	23	9	auto	auto	PROPN
fbem-26659	23	10	inc	inc	PROPN
fbem-26659	23	11	.	.	PROPN
fbem-26659	23	12	and	and	CCONJ
fbem-26659	23	13	trans	trans	PROPN
fbem-26659	23	14	-	-	PROPN
fbem-26659	23	15	atlantic	atlantic	PROPN
fbem-26659	23	16	inc	inc	PROPN
fbem-26659	23	17	.	.	PROPN
fbem-26659	23	18	,	,	PUNCT
fbem-26659	23	19	it	it	PRON
fbem-26659	23	20	is	be	AUX
fbem-26659	23	21	easy	easy	ADJ
fbem-26659	23	22	to	to	PART
fbem-26659	23	23	see	see	VERB
fbem-26659	23	24	that	that	SCONJ
fbem-26659	23	25	the	the	DET
fbem-26659	23	26	terms	term	NOUN
fbem-26659	23	27	of	of	ADP
fbem-26659	23	28	the	the	DET
fbem-26659	23	29	contract	contract	NOUN
fbem-26659	23	30	do	do	AUX
fbem-26659	23	31	not	not	PART
fbem-26659	23	32	indicate	indicate	VERB
fbem-26659	23	33	the	the	DET
fbem-26659	23	34	existence	existence	NOUN
fbem-26659	23	35	of	of	ADP
fbem-26659	23	36	identifiable	identifiable	ADJ
fbem-26659	23	37	assets	asset	NOUN
fbem-26659	23	38	(	(	PUNCT
fbem-26659	23	39	enache	enache	NOUN
fbem-26659	23	40	et	et	PROPN
fbem-26659	23	41	al	al	PROPN
fbem-26659	23	42	.	.	PROPN
fbem-26659	23	43	,	,	PUNCT
fbem-26659	23	44	2023	2023	NUM
fbem-26659	23	45	)	)	PUNCT
fbem-26659	23	46	.	.	PUNCT
fbem-26659	24	1	the	the	DET
fbem-26659	24	2	luxury	luxury	NOUN
fbem-26659	24	3	car	car	NOUN
fbem-26659	24	4	contract	contract	NOUN
fbem-26659	24	5	states	state	VERB
fbem-26659	24	6	that	that	SCONJ
fbem-26659	24	7	trans	trans	PROPN
fbem-26659	24	8	-	-	PROPN
fbem-26659	24	9	atlantic	atlantic	PROPN
fbem-26659	24	10	inc	inc	PROPN
fbem-26659	24	11	.	.	PROPN
fbem-26659	24	12	has	have	VERB
fbem-26659	24	13	five	five	NUM
fbem-26659	24	14	weeks	week	NOUN
fbem-26659	24	15	to	to	PART
fbem-26659	24	16	ship	ship	VERB
fbem-26659	24	17	the	the	DET
fbem-26659	24	18	luxury	luxury	NOUN
fbem-26659	24	19	car	car	NOUN
fbem-26659	24	20	from	from	ADP
fbem-26659	24	21	auto	auto	PROPN
fbem-26659	24	22	inc	inc	PROPN
fbem-26659	24	23	.	.	PROPN
fbem-26659	24	24	,	,	PUNCT
fbem-26659	24	25	which	which	PRON
fbem-26659	24	26	means	mean	VERB
fbem-26659	24	27	that	that	SCONJ
fbem-26659	24	28	trans	trans	PROPN
fbem-26659	24	29	-	-	PROPN
fbem-26659	24	30	atlantic	atlantic	PROPN
fbem-26659	24	31	inc	inc	PROPN
fbem-26659	24	32	.	.	PROPN
fbem-26659	24	33	can	can	AUX
fbem-26659	24	34	decide	decide	VERB
fbem-26659	24	35	when	when	SCONJ
fbem-26659	24	36	to	to	PART
fbem-26659	24	37	ship	ship	VERB
fbem-26659	24	38	the	the	DET
fbem-26659	24	39	car	car	NOUN
fbem-26659	24	40	within	within	ADP
fbem-26659	24	41	those	those	DET
fbem-26659	24	42	five	five	NUM
fbem-26659	24	43	weeks	week	NOUN
fbem-26659	24	44	.	.	PUNCT
fbem-26659	25	1	trans	trans	PROPN
fbem-26659	25	2	-	-	PROPN
fbem-26659	25	3	atlantic	atlantic	PROPN
fbem-26659	25	4	inc	inc	PROPN
fbem-26659	25	5	.	.	PROPN
fbem-26659	25	6	also	also	ADV
fbem-26659	25	7	determined	determine	VERB
fbem-26659	25	8	the	the	DET
fbem-26659	25	9	shipping	shipping	NOUN
fbem-26659	25	10	route	route	NOUN
fbem-26659	25	11	used	use	VERB
fbem-26659	25	12	to	to	PART
fbem-26659	25	13	deliver	deliver	VERB
fbem-26659	25	14	the	the	DET
fbem-26659	25	15	cars	car	NOUN
fbem-26659	25	16	to	to	ADP
fbem-26659	25	17	auto	auto	PROPN
fbem-26659	25	18	inc	inc	PROPN
fbem-26659	25	19	.	.	PROPN
fbem-26659	25	20	trans	trans	PROPN
fbem-26659	25	21	-	-	PROPN
fbem-26659	25	22	atlantic	atlantic	PROPN
fbem-26659	25	23	inc	inc	PROPN
fbem-26659	25	24	.	.	PROPN
fbem-26659	25	25	may	may	AUX
fbem-26659	25	26	select	select	VERB
fbem-26659	25	27	any	any	DET
fbem-26659	25	28	vessel	vessel	NOUN
fbem-26659	25	29	from	from	ADP
fbem-26659	25	30	its	its	PRON
fbem-26659	25	31	fleet	fleet	NOUN
fbem-26659	25	32	to	to	PART
fbem-26659	25	33	fulfill	fulfill	VERB
fbem-26659	25	34	the	the	DET
fbem-26659	25	35	request	request	NOUN
fbem-26659	25	36	and	and	CCONJ
fbem-26659	25	37	has	have	VERB
fbem-26659	25	38	the	the	DET
fbem-26659	25	39	right	right	NOUN
fbem-26659	25	40	to	to	PART
fbem-26659	25	41	use	use	VERB
fbem-26659	25	42	the	the	DET
fbem-26659	25	43	product	product	NOUN
fbem-26659	25	44	with	with	ADP
fbem-26659	25	45	the	the	DET
fbem-26659	25	46	option	option	NOUN
fbem-26659	25	47	to	to	PART
fbem-26659	25	48	ship	ship	VERB
fbem-26659	25	49	other	other	ADJ
fbem-26659	25	50	customers	customer	NOUN
fbem-26659	25	51	using	use	VERB
fbem-26659	25	52	excess	excess	ADJ
fbem-26659	25	53	capacity	capacity	NOUN
fbem-26659	25	54	(	(	PUNCT
fbem-26659	25	55	cheng	cheng	PROPN
fbem-26659	25	56	et	et	PROPN
fbem-26659	25	57	al	al	PROPN
fbem-26659	25	58	.	.	PROPN
fbem-26659	25	59	,	,	PUNCT
fbem-26659	25	60	2022	2022	NUM
fbem-26659	25	61	)	)	PUNCT
fbem-26659	25	62	.	.	PUNCT
fbem-26659	26	1	based	base	VERB
fbem-26659	26	2	on	on	ADP
fbem-26659	26	3	these	these	DET
fbem-26659	26	4	terms	term	NOUN
fbem-26659	26	5	,	,	PUNCT
fbem-26659	26	6	it	it	PRON
fbem-26659	26	7	is	be	AUX
fbem-26659	26	8	clear	clear	ADJ
fbem-26659	26	9	that	that	SCONJ
fbem-26659	26	10	,	,	PUNCT
fbem-26659	26	11	unlike	unlike	ADP
fbem-26659	26	12	the	the	DET
fbem-26659	26	13	sedan	sedan	NOUN
fbem-26659	26	14	contract	contract	NOUN
fbem-26659	26	15	,	,	PUNCT
fbem-26659	26	16	the	the	DET
fbem-26659	26	17	luxury	luxury	NOUN
fbem-26659	26	18	car	car	NOUN
fbem-26659	26	19	contract	contract	NOUN
fbem-26659	26	20	does	do	AUX
fbem-26659	26	21	not	not	PART
fbem-26659	26	22	include	include	VERB
fbem-26659	26	23	an	an	DET
fbem-26659	26	24	identifiable	identifiable	ADJ
fbem-26659	26	25	asset	asset	NOUN
fbem-26659	26	26	because	because	SCONJ
fbem-26659	26	27	the	the	DET
fbem-26659	26	28	customer	customer	NOUN
fbem-26659	26	29	,	,	PUNCT
fbem-26659	26	30	auto	auto	PROPN
fbem-26659	26	31	inc	inc	PROPN
fbem-26659	26	32	.	.	PROPN
fbem-26659	26	33	,	,	PUNCT
fbem-26659	26	34	has	have	VERB
fbem-26659	26	35	no	no	DET
fbem-26659	26	36	right	right	NOUN
fbem-26659	26	37	to	to	PART
fbem-26659	26	38	direct	direct	VERB
fbem-26659	26	39	the	the	DET
fbem-26659	26	40	use	use	NOUN
fbem-26659	26	41	of	of	ADP
fbem-26659	26	42	the	the	DET
fbem-26659	26	43	asset	asset	NOUN
fbem-26659	26	44	.	.	PUNCT
fbem-26659	27	1	asc842	asc842	PROPN
fbem-26659	27	2	-	-	PUNCT
fbem-26659	27	3	1015	1015	NUM
fbem-26659	27	4	-	-	SYM
fbem-26659	27	5	9	9	NUM
fbem-26659	27	6	points	point	NOUN
fbem-26659	27	7	out	out	ADP
fbem-26659	27	8	that	that	SCONJ
fbem-26659	27	9	an	an	DET
fbem-26659	27	10	asset	asset	NOUN
fbem-26659	27	11	typically	typically	ADV
fbem-26659	27	12	is	be	AUX
fbem-26659	27	13	identified	identify	VERB
fbem-26659	27	14	by	by	ADP
fbem-26659	27	15	being	be	AUX
fbem-26659	27	16	explicitly	explicitly	ADV
fbem-26659	27	17	specified	specify	VERB
fbem-26659	27	18	in	in	ADP
fbem-26659	27	19	a	a	DET
fbem-26659	27	20	contract	contract	NOUN
fbem-26659	27	21	(	(	PUNCT
fbem-26659	27	22	fasb	fasb	NOUN
fbem-26659	27	23	,	,	PUNCT
fbem-26659	27	24	n.d	n.d	PROPN
fbem-26659	27	25	.	.	PROPN
fbem-26659	27	26	)	)	PUNCT
fbem-26659	27	27	.	.	PUNCT
fbem-26659	28	1	however	however	ADV
fbem-26659	28	2	,	,	PUNCT
fbem-26659	28	3	an	an	DET
fbem-26659	28	4	asset	asset	NOUN
fbem-26659	28	5	also	also	ADV
fbem-26659	28	6	can	can	AUX
fbem-26659	28	7	be	be	AUX
fbem-26659	28	8	identified	identify	VERB
fbem-26659	28	9	by	by	ADP
fbem-26659	28	10	being	be	AUX
fbem-26659	28	11	implicitly	implicitly	ADV
fbem-26659	28	12	specified	specify	VERB
fbem-26659	28	13	at	at	ADP
fbem-26659	28	14	the	the	DET
fbem-26659	28	15	time	time	NOUN
fbem-26659	28	16	that	that	PRON
fbem-26659	28	17	the	the	DET
fbem-26659	28	18	asset	asset	NOUN
fbem-26659	28	19	is	be	AUX
fbem-26659	28	20	made	make	VERB
fbem-26659	28	21	available	available	ADJ
fbem-26659	28	22	for	for	ADP
fbem-26659	28	23	use	use	NOUN
fbem-26659	28	24	by	by	ADP
fbem-26659	28	25	the	the	DET
fbem-26659	28	26	customer	customer	NOUN
fbem-26659	28	27	.	.	PUNCT
fbem-26659	29	1	however	however	ADV
fbem-26659	29	2	,	,	PUNCT
fbem-26659	29	3	auto	auto	PROPN
fbem-26659	29	4	inc	inc	PROPN
fbem-26659	29	5	.	.	PROPN
fbem-26659	29	6	does	do	AUX
fbem-26659	29	7	not	not	PART
fbem-26659	29	8	have	have	VERB
fbem-26659	29	9	a	a	DET
fbem-26659	29	10	luxury	luxury	NOUN
fbem-26659	29	11	vessel	vessel	NOUN
fbem-26659	29	12	built	build	VERB
fbem-26659	29	13	specifically	specifically	ADV
fbem-26659	29	14	for	for	ADP
fbem-26659	29	15	its	its	PRON
fbem-26659	29	16	luxury	luxury	NOUN
fbem-26659	29	17	vehicles	vehicle	NOUN
fbem-26659	29	18	and	and	CCONJ
fbem-26659	29	19	can	can	AUX
fbem-26659	29	20	not	not	PART
fbem-26659	29	21	be	be	AUX
fbem-26659	29	22	sure	sure	ADJ
fbem-26659	29	23	when	when	SCONJ
fbem-26659	29	24	the	the	DET
fbem-26659	29	25	goods	good	NOUN
fbem-26659	29	26	will	will	AUX
fbem-26659	29	27	be	be	AUX
fbem-26659	29	28	delivered	deliver	VERB
fbem-26659	29	29	,	,	PUNCT
fbem-26659	29	30	where	where	SCONJ
fbem-26659	29	31	exactly	exactly	ADV
fbem-26659	29	32	,	,	PUNCT
fbem-26659	29	33	or	or	CCONJ
fbem-26659	29	34	even	even	ADV
fbem-26659	29	35	what	what	PRON
fbem-26659	29	36	ships	ship	NOUN
fbem-26659	29	37	are	be	AUX
fbem-26659	29	38	waiting	wait	VERB
fbem-26659	29	39	at	at	ADP
fbem-26659	29	40	their	their	PRON
fbem-26659	29	41	ports	port	NOUN
fbem-26659	29	42	.	.	PUNCT
fbem-26659	30	1	not	not	PART
fbem-26659	30	2	only	only	ADV
fbem-26659	30	3	that	that	PRON
fbem-26659	30	4	,	,	PUNCT
fbem-26659	30	5	but	but	CCONJ
fbem-26659	30	6	trans	trans	PROPN
fbem-26659	30	7	-	-	PROPN
fbem-26659	30	8	atlantic	atlantic	PROPN
fbem-26659	30	9	inc	inc	PROPN
fbem-26659	30	10	.	.	PROPN
fbem-26659	30	11	was	be	AUX
fbem-26659	30	12	able	able	ADJ
fbem-26659	30	13	to	to	PART
fbem-26659	30	14	use	use	VERB
fbem-26659	30	15	this	this	DET
fbem-26659	30	16	ship	ship	NOUN
fbem-26659	30	17	to	to	PART
fbem-26659	30	18	deliver	deliver	VERB
fbem-26659	30	19	products	product	NOUN
fbem-26659	30	20	to	to	ADP
fbem-26659	30	21	other	other	ADJ
fbem-26659	30	22	customers	customer	NOUN
fbem-26659	30	23	and	and	CCONJ
fbem-26659	30	24	reduce	reduce	VERB
fbem-26659	30	25	transportation	transportation	NOUN
fbem-26659	30	26	costs	cost	NOUN
fbem-26659	30	27	,	,	PUNCT
fbem-26659	30	28	also	also	ADV
fbem-26659	30	29	does	do	AUX
fbem-26659	30	30	not	not	PART
fbem-26659	30	31	meet	meet	VERB
fbem-26659	30	32	the	the	DET
fbem-26659	30	33	37	37	NUM
fbem-26659	30	34	conditions	condition	NOUN
fbem-26659	30	35	implicitly	implicitly	ADV
fbem-26659	30	36	specified	specify	VERB
fbem-26659	30	37	(	(	PUNCT
fbem-26659	30	38	heese	heese	PROPN
fbem-26659	30	39	et	et	PROPN
fbem-26659	30	40	al	al	PROPN
fbem-26659	30	41	.	.	PROPN
fbem-26659	30	42	,	,	PUNCT
fbem-26659	30	43	2023	2023	NUM
fbem-26659	30	44	)	)	PUNCT
fbem-26659	30	45	.	.	PUNCT
fbem-26659	31	1	1.2	1.2	NUM
fbem-26659	31	2	.	.	PUNCT
fbem-26659	31	3	determing	determe	VERB
fbem-26659	31	4	the	the	DET
fbem-26659	31	5	right	right	NOUN
fbem-26659	31	6	to	to	PART
fbem-26659	31	7	control	control	VERB
fbem-26659	31	8	the	the	DET
fbem-26659	31	9	use	use	NOUN
fbem-26659	31	10	of	of	ADP
fbem-26659	31	11	the	the	DET
fbem-26659	31	12	identified	identify	VERB
fbem-26659	31	13	asset	asset	NOUN
fbem-26659	31	14	for	for	ADP
fbem-26659	31	15	a	a	DET
fbem-26659	31	16	lease	lease	NOUN
fbem-26659	31	17	agreement	agreement	NOUN
fbem-26659	31	18	to	to	PART
fbem-26659	31	19	be	be	AUX
fbem-26659	31	20	entered	enter	VERB
fbem-26659	31	21	into	into	ADP
fbem-26659	31	22	between	between	ADP
fbem-26659	31	23	auto	auto	PROPN
fbem-26659	31	24	inc	inc	PROPN
fbem-26659	31	25	.	.	PROPN
fbem-26659	31	26	and	and	CCONJ
fbem-26659	31	27	trans	trans	PROPN
fbem-26659	31	28	-	-	PROPN
fbem-26659	31	29	atlantic	atlantic	PROPN
fbem-26659	31	30	inc	inc	PROPN
fbem-26659	31	31	.	.	PROPN
fbem-26659	31	32	,	,	PUNCT
fbem-26659	31	33	auto	auto	PROPN
fbem-26659	31	34	inc	inc	PROPN
fbem-26659	31	35	.	.	PROPN
fbem-26659	31	36	must	must	AUX
fbem-26659	31	37	own	own	VERB
fbem-26659	31	38	the	the	DET
fbem-26659	31	39	right	right	NOUN
fbem-26659	31	40	to	to	PART
fbem-26659	31	41	use	use	VERB
fbem-26659	31	42	the	the	DET
fbem-26659	31	43	asset	asset	NOUN
fbem-26659	31	44	.	.	PUNCT
fbem-26659	32	1	asc	asc	PROPN
fbem-26659	32	2	842	842	NUM
fbem-26659	32	3	-	-	SYM
fbem-26659	32	4	10	10	NUM
fbem-26659	32	5	-	-	PUNCT
fbem-26659	32	6	15	15	NUM
fbem-26659	32	7	-	-	SYM
fbem-26659	32	8	20	20	NUM
fbem-26659	32	9	states	state	NOUN
fbem-26659	32	10	that	that	SCONJ
fbem-26659	32	11	a	a	DET
fbem-26659	32	12	customer	customer	NOUN
fbem-26659	32	13	has	have	VERB
fbem-26659	32	14	the	the	DET
fbem-26659	32	15	right	right	NOUN
fbem-26659	32	16	to	to	PART
fbem-26659	32	17	direct	direct	VERB
fbem-26659	32	18	the	the	DET
fbem-26659	32	19	use	use	NOUN
fbem-26659	32	20	of	of	ADP
fbem-26659	32	21	an	an	DET
fbem-26659	32	22	identified	identify	VERB
fbem-26659	32	23	asset	asset	NOUN
fbem-26659	32	24	throughout	throughout	ADP
fbem-26659	32	25	the	the	DET
fbem-26659	32	26	period	period	NOUN
fbem-26659	32	27	of	of	ADP
fbem-26659	32	28	use	use	NOUN
fbem-26659	32	29	in	in	ADP
fbem-26659	32	30	either	either	PRON
fbem-26659	32	31	of	of	ADP
fbem-26659	32	32	the	the	DET
fbem-26659	32	33	following	follow	VERB
fbem-26659	32	34	situations	situation	NOUN
fbem-26659	32	35	:	:	PUNCT
fbem-26659	32	36	a.	a.	NOUN
fbem-26659	32	37	the	the	DET
fbem-26659	32	38	customer	customer	NOUN
fbem-26659	32	39	has	have	VERB
fbem-26659	32	40	the	the	DET
fbem-26659	32	41	right	right	NOUN
fbem-26659	32	42	to	to	PART
fbem-26659	32	43	direct	direct	VERB
fbem-26659	32	44	how	how	SCONJ
fbem-26659	32	45	and	and	CCONJ
fbem-26659	32	46	for	for	ADP
fbem-26659	32	47	what	what	DET
fbem-26659	32	48	purpose	purpose	NOUN
fbem-26659	32	49	the	the	DET
fbem-26659	32	50	asset	asset	NOUN
fbem-26659	32	51	is	be	AUX
fbem-26659	32	52	used	use	VERB
fbem-26659	32	53	throughout	throughout	ADP
fbem-26659	32	54	the	the	DET
fbem-26659	32	55	period	period	NOUN
fbem-26659	32	56	of	of	ADP
fbem-26659	32	57	use	use	NOUN
fbem-26659	32	58	.	.	PUNCT
fbem-26659	33	1	b.	b.	PROPN
fbem-26659	34	1	the	the	DET
fbem-26659	34	2	relevant	relevant	ADJ
fbem-26659	34	3	decisions	decision	NOUN
fbem-26659	34	4	about	about	ADP
fbem-26659	34	5	how	how	SCONJ
fbem-26659	34	6	and	and	CCONJ
fbem-26659	34	7	for	for	ADP
fbem-26659	34	8	what	what	DET
fbem-26659	34	9	purpose	purpose	NOUN
fbem-26659	34	10	the	the	DET
fbem-26659	34	11	asset	asset	NOUN
fbem-26659	34	12	is	be	AUX
fbem-26659	34	13	used	use	VERB
fbem-26659	34	14	are	be	AUX
fbem-26659	34	15	predetermined	predetermine	VERB
fbem-26659	34	16	and	and	CCONJ
fbem-26659	34	17	at	at	ADV
fbem-26659	34	18	least	least	ADJ
fbem-26659	34	19	one	one	NUM
fbem-26659	34	20	of	of	ADP
fbem-26659	34	21	the	the	DET
fbem-26659	34	22	following	follow	VERB
fbem-26659	34	23	conditions	condition	NOUN
fbem-26659	34	24	exists	exist	VERB
fbem-26659	34	25	:	:	PUNCT
fbem-26659	34	26	(	(	PUNCT
fbem-26659	34	27	1	1	X
fbem-26659	34	28	)	)	PUNCT
fbem-26659	34	29	the	the	DET
fbem-26659	34	30	customer	customer	NOUN
fbem-26659	34	31	has	have	VERB
fbem-26659	34	32	the	the	DET
fbem-26659	34	33	right	right	NOUN
fbem-26659	34	34	to	to	PART
fbem-26659	34	35	operate	operate	VERB
fbem-26659	34	36	the	the	DET
fbem-26659	34	37	asset	asset	NOUN
fbem-26659	34	38	(	(	PUNCT
fbem-26659	34	39	or	or	CCONJ
fbem-26659	34	40	to	to	PART
fbem-26659	34	41	direct	direct	VERB
fbem-26659	34	42	others	other	NOUN
fbem-26659	34	43	to	to	PART
fbem-26659	34	44	operate	operate	VERB
fbem-26659	34	45	the	the	DET
fbem-26659	34	46	asset	asset	NOUN
fbem-26659	34	47	in	in	ADP
fbem-26659	34	48	a	a	DET
fbem-26659	34	49	manner	manner	NOUN
fbem-26659	34	50	that	that	SCONJ
fbem-26659	34	51	it	it	PRON
fbem-26659	34	52	determines	determine	VERB
fbem-26659	34	53	)	)	PUNCT
fbem-26659	34	54	throughout	throughout	ADP
fbem-26659	34	55	the	the	DET
fbem-26659	34	56	period	period	NOUN
fbem-26659	34	57	of	of	ADP
fbem-26659	34	58	use	use	NOUN
fbem-26659	34	59	without	without	ADP
fbem-26659	34	60	the	the	DET
fbem-26659	34	61	supplier	supplier	NOUN
fbem-26659	34	62	having	have	VERB
fbem-26659	34	63	the	the	DET
fbem-26659	34	64	right	right	NOUN
fbem-26659	34	65	to	to	PART
fbem-26659	34	66	change	change	VERB
fbem-26659	34	67	those	those	DET
fbem-26659	34	68	operating	operating	NOUN
fbem-26659	34	69	instructions	instruction	NOUN
fbem-26659	34	70	.	.	PUNCT
fbem-26659	35	1	(	(	PUNCT
fbem-26659	35	2	2	2	X
fbem-26659	35	3	)	)	PUNCT
fbem-26659	35	4	the	the	DET
fbem-26659	35	5	customer	customer	NOUN
fbem-26659	35	6	designed	design	VERB
fbem-26659	35	7	the	the	DET
fbem-26659	35	8	asset	asset	NOUN
fbem-26659	35	9	(	(	PUNCT
fbem-26659	35	10	or	or	CCONJ
fbem-26659	35	11	specific	specific	ADJ
fbem-26659	35	12	aspects	aspect	NOUN
fbem-26659	35	13	of	of	ADP
fbem-26659	35	14	the	the	DET
fbem-26659	35	15	asset	asset	NOUN
fbem-26659	35	16	)	)	PUNCT
fbem-26659	35	17	in	in	ADP
fbem-26659	35	18	a	a	DET
fbem-26659	35	19	way	way	NOUN
fbem-26659	35	20	that	that	PRON
fbem-26659	35	21	predetermines	predetermine	VERB
fbem-26659	35	22	how	how	SCONJ
fbem-26659	35	23	and	and	CCONJ
fbem-26659	35	24	for	for	ADP
fbem-26659	35	25	what	what	DET
fbem-26659	35	26	purpose	purpose	NOUN
fbem-26659	35	27	the	the	DET
fbem-26659	35	28	asset	asset	NOUN
fbem-26659	35	29	will	will	AUX
fbem-26659	35	30	be	be	AUX
fbem-26659	35	31	used	use	VERB
fbem-26659	35	32	throughout	throughout	ADP
fbem-26659	35	33	the	the	DET
fbem-26659	35	34	period	period	NOUN
fbem-26659	35	35	of	of	ADP
fbem-26659	35	36	use	use	NOUN
fbem-26659	35	37	.	.	PUNCT
fbem-26659	36	1	in	in	ADP
fbem-26659	36	2	the	the	DET
fbem-26659	36	3	case	case	NOUN
fbem-26659	36	4	of	of	ADP
fbem-26659	36	5	sedans	sedan	NOUN
fbem-26659	36	6	,	,	PUNCT
fbem-26659	36	7	auto	auto	PROPN
fbem-26659	36	8	inc	inc	PROPN
fbem-26659	36	9	.	.	PROPN
fbem-26659	36	10	does	do	AUX
fbem-26659	36	11	have	have	VERB
fbem-26659	36	12	the	the	DET
fbem-26659	36	13	use	use	NOUN
fbem-26659	36	14	of	of	ADP
fbem-26659	36	15	identified	identify	VERB
fbem-26659	36	16	assets	asset	NOUN
fbem-26659	36	17	right	right	ADJ
fbem-26659	36	18	.	.	PUNCT
fbem-26659	37	1	mv	mv	PROPN
fbem-26659	37	2	manhattan	manhattan	PROPN
fbem-26659	37	3	is	be	AUX
fbem-26659	37	4	strictly	strictly	ADV
fbem-26659	37	5	instructed	instruct	VERB
fbem-26659	37	6	by	by	ADP
fbem-26659	37	7	auto	auto	PROPN
fbem-26659	37	8	inc	inc	PROPN
fbem-26659	37	9	.	.	PROPN
fbem-26659	37	10	in	in	ADP
fbem-26659	37	11	terms	term	NOUN
fbem-26659	37	12	of	of	ADP
fbem-26659	37	13	the	the	DET
fbem-26659	37	14	number	number	NOUN
fbem-26659	37	15	of	of	ADP
fbem-26659	37	16	departures	departure	NOUN
fbem-26659	37	17	,	,	PUNCT
fbem-26659	37	18	where	where	SCONJ
fbem-26659	37	19	to	to	PART
fbem-26659	37	20	go	go	VERB
fbem-26659	37	21	,	,	PUNCT
fbem-26659	37	22	and	and	CCONJ
fbem-26659	37	23	when	when	SCONJ
fbem-26659	37	24	.	.	PUNCT
fbem-26659	38	1	not	not	PART
fbem-26659	38	2	only	only	ADV
fbem-26659	38	3	that	that	PRON
fbem-26659	38	4	,	,	PUNCT
fbem-26659	38	5	but	but	CCONJ
fbem-26659	38	6	auto	auto	PROPN
fbem-26659	38	7	inc	inc	PROPN
fbem-26659	38	8	.	.	PROPN
fbem-26659	38	9	can	can	AUX
fbem-26659	38	10	also	also	ADV
fbem-26659	38	11	control	control	VERB
fbem-26659	38	12	the	the	DET
fbem-26659	38	13	use	use	NOUN
fbem-26659	38	14	of	of	ADP
fbem-26659	38	15	the	the	DET
fbem-26659	38	16	asset	asset	NOUN
fbem-26659	38	17	,	,	PUNCT
fbem-26659	38	18	because	because	SCONJ
fbem-26659	38	19	the	the	DET
fbem-26659	38	20	ship	ship	NOUN
fbem-26659	38	21	can	can	AUX
fbem-26659	38	22	not	not	PART
fbem-26659	38	23	be	be	AUX
fbem-26659	38	24	used	use	VERB
fbem-26659	38	25	for	for	ADP
fbem-26659	38	26	other	other	ADJ
fbem-26659	38	27	purposes	purpose	NOUN
fbem-26659	38	28	than	than	SCONJ
fbem-26659	38	29	to	to	PART
fbem-26659	38	30	transport	transport	VERB
fbem-26659	38	31	cars	car	NOUN
fbem-26659	38	32	.	.	PUNCT
fbem-26659	39	1	the	the	DET
fbem-26659	39	2	supplier	supplier	NOUN
fbem-26659	39	3	,	,	PUNCT
fbem-26659	39	4	trans	trans	PROPN
fbem-26659	39	5	-	-	PROPN
fbem-26659	39	6	atlantic	atlantic	PROPN
fbem-26659	39	7	inc	inc	PROPN
fbem-26659	39	8	.	.	PROPN
fbem-26659	39	9	,	,	PUNCT
fbem-26659	39	10	also	also	ADV
fbem-26659	39	11	may	may	AUX
fbem-26659	39	12	not	not	PART
fbem-26659	39	13	change	change	VERB
fbem-26659	39	14	the	the	DET
fbem-26659	39	15	operating	operating	NOUN
fbem-26659	39	16	instructions	instruction	NOUN
fbem-26659	39	17	for	for	ADP
fbem-26659	39	18	the	the	DET
fbem-26659	39	19	leased	lease	VERB
fbem-26659	39	20	asset	asset	NOUN
fbem-26659	39	21	(	(	PUNCT
fbem-26659	39	22	fasb	fasb	PROPN
fbem-26659	39	23	,	,	PUNCT
fbem-26659	39	24	n.d	n.d	PROPN
fbem-26659	39	25	.	.	PROPN
fbem-26659	39	26	)	)	PUNCT
fbem-26659	39	27	.	.	PUNCT
fbem-26659	40	1	it	it	PRON
fbem-26659	40	2	was	be	AUX
fbem-26659	40	3	a	a	DET
fbem-26659	40	4	clear	clear	ADJ
fbem-26659	40	5	finding	finding	NOUN
fbem-26659	40	6	that	that	SCONJ
fbem-26659	40	7	,	,	PUNCT
fbem-26659	40	8	even	even	ADV
fbem-26659	40	9	if	if	SCONJ
fbem-26659	40	10	it	it	PRON
fbem-26659	40	11	was	be	AUX
fbem-26659	40	12	beneficial	beneficial	ADJ
fbem-26659	40	13	to	to	ADP
fbem-26659	40	14	their	their	PRON
fbem-26659	40	15	own	own	ADJ
fbem-26659	40	16	company	company	NOUN
fbem-26659	40	17	,	,	PUNCT
fbem-26659	40	18	trans	trans	PROPN
fbem-26659	40	19	-	-	PROPN
fbem-26659	40	20	atlantic	atlantic	PROPN
fbem-26659	40	21	inc	inc	PROPN
fbem-26659	40	22	.	.	PROPN
fbem-26659	40	23	could	could	AUX
fbem-26659	40	24	neither	neither	CCONJ
fbem-26659	40	25	use	use	VERB
fbem-26659	40	26	the	the	DET
fbem-26659	40	27	excess	excess	ADJ
fbem-26659	40	28	capacity	capacity	NOUN
fbem-26659	40	29	for	for	ADP
fbem-26659	40	30	any	any	DET
fbem-26659	40	31	other	other	ADJ
fbem-26659	40	32	customer	customer	NOUN
fbem-26659	40	33	nor	nor	CCONJ
fbem-26659	40	34	change	change	VERB
fbem-26659	40	35	the	the	DET
fbem-26659	40	36	port	port	NOUN
fbem-26659	40	37	to	to	PART
fbem-26659	40	38	which	which	PRON
fbem-26659	40	39	mv	mv	PROPN
fbem-26659	40	40	manhattan	manhattan	PROPN
fbem-26659	40	41	was	be	AUX
fbem-26659	40	42	heading	head	VERB
fbem-26659	40	43	when	when	SCONJ
fbem-26659	40	44	mv	mv	PROPN
fbem-26659	40	45	manhattan	manhattan	PROPN
fbem-26659	40	46	was	be	AUX
fbem-26659	40	47	not	not	PART
fbem-26659	40	48	particularly	particularly	ADV
fbem-26659	40	49	full	full	ADJ
fbem-26659	40	50	(	(	PUNCT
fbem-26659	40	51	gorman	gorman	NOUN
fbem-26659	40	52	et	et	PROPN
fbem-26659	40	53	al	al	PROPN
fbem-26659	40	54	.	.	PROPN
fbem-26659	40	55	,	,	PUNCT
fbem-26659	40	56	2020	2020	NUM
fbem-26659	40	57	)	)	PUNCT
fbem-26659	40	58	.	.	PUNCT
fbem-26659	41	1	turning	turn	VERB
fbem-26659	41	2	to	to	ADP
fbem-26659	41	3	contracts	contract	NOUN
fbem-26659	41	4	for	for	ADP
fbem-26659	41	5	luxury	luxury	NOUN
fbem-26659	41	6	cars	car	NOUN
fbem-26659	41	7	,	,	PUNCT
fbem-26659	41	8	auto	auto	PROPN
fbem-26659	41	9	inc	inc	PROPN
fbem-26659	41	10	.	.	PROPN
fbem-26659	41	11	does	do	AUX
fbem-26659	41	12	not	not	PART
fbem-26659	41	13	have	have	VERB
fbem-26659	41	14	any	any	DET
fbem-26659	41	15	identifiable	identifiable	ADJ
fbem-26659	41	16	assets	asset	NOUN
fbem-26659	41	17	.	.	PUNCT
fbem-26659	42	1	obviously	obviously	ADV
fbem-26659	42	2	,	,	PUNCT
fbem-26659	42	3	if	if	SCONJ
fbem-26659	42	4	there	there	PRON
fbem-26659	42	5	is	be	VERB
fbem-26659	42	6	no	no	DET
fbem-26659	42	7	identifiable	identifiable	ADJ
fbem-26659	42	8	asset	asset	NOUN
fbem-26659	42	9	in	in	ADP
fbem-26659	42	10	the	the	DET
fbem-26659	42	11	first	first	ADJ
fbem-26659	42	12	place	place	NOUN
fbem-26659	42	13	,	,	PUNCT
fbem-26659	42	14	then	then	ADV
fbem-26659	42	15	there	there	PRON
fbem-26659	42	16	is	be	VERB
fbem-26659	42	17	no	no	DET
fbem-26659	42	18	right	right	NOUN
fbem-26659	42	19	to	to	PART
fbem-26659	42	20	control	control	VERB
fbem-26659	42	21	the	the	DET
fbem-26659	42	22	use	use	NOUN
fbem-26659	42	23	of	of	ADP
fbem-26659	42	24	the	the	DET
fbem-26659	42	25	identifiable	identifiable	ADJ
fbem-26659	42	26	asset	asset	NOUN
fbem-26659	42	27	(	(	PUNCT
fbem-26659	42	28	nair	nair	NOUN
fbem-26659	42	29	,	,	PUNCT
fbem-26659	42	30	2024	2024	NUM
fbem-26659	42	31	)	)	PUNCT
fbem-26659	42	32	.	.	PUNCT
fbem-26659	43	1	even	even	ADV
fbem-26659	43	2	if	if	SCONJ
fbem-26659	43	3	an	an	DET
fbem-26659	43	4	identifiable	identifiable	ADJ
fbem-26659	43	5	asset	asset	NOUN
fbem-26659	43	6	exists	exist	VERB
fbem-26659	43	7	,	,	PUNCT
fbem-26659	43	8	auto	auto	PROPN
fbem-26659	43	9	inc	inc	PROPN
fbem-26659	43	10	.	.	PROPN
fbem-26659	43	11	does	do	AUX
fbem-26659	43	12	not	not	PART
fbem-26659	43	13	have	have	VERB
fbem-26659	43	14	the	the	DET
fbem-26659	43	15	right	right	NOUN
fbem-26659	43	16	to	to	PART
fbem-26659	43	17	use	use	VERB
fbem-26659	43	18	that	that	DET
fbem-26659	43	19	asset	asset	NOUN
fbem-26659	43	20	.	.	PUNCT
fbem-26659	44	1	as	as	SCONJ
fbem-26659	44	2	can	can	AUX
fbem-26659	44	3	be	be	AUX
fbem-26659	44	4	seen	see	VERB
fbem-26659	44	5	against	against	ADP
fbem-26659	44	6	asc	asc	PROPN
fbem-26659	44	7	842	842	NUM
fbem-26659	44	8	-	-	SYM
fbem-26659	44	9	10	10	NUM
fbem-26659	44	10	-	-	PUNCT
fbem-26659	44	11	15	15	NUM
fbem-26659	44	12	-	-	SYM
fbem-26659	44	13	20	20	NUM
fbem-26659	44	14	,	,	PUNCT
fbem-26659	44	15	auto	auto	PROPN
fbem-26659	44	16	inc	inc	PROPN
fbem-26659	44	17	.	.	PROPN
fbem-26659	44	18	dictates	dictate	VERB
fbem-26659	44	19	neither	neither	CCONJ
fbem-26659	44	20	how	how	SCONJ
fbem-26659	44	21	nor	nor	CCONJ
fbem-26659	44	22	for	for	ADP
fbem-26659	44	23	what	what	DET
fbem-26659	44	24	purpose	purpose	NOUN
fbem-26659	44	25	the	the	DET
fbem-26659	44	26	asset	asset	NOUN
fbem-26659	44	27	is	be	AUX
fbem-26659	44	28	to	to	PART
fbem-26659	44	29	be	be	AUX
fbem-26659	44	30	used	use	VERB
fbem-26659	44	31	in	in	ADP
fbem-26659	44	32	the	the	DET
fbem-26659	44	33	contract	contract	NOUN
fbem-26659	44	34	.	.	PUNCT
fbem-26659	45	1	trans	trans	PROPN
fbem-26659	45	2	-	-	PROPN
fbem-26659	45	3	atlantic	atlantic	PROPN
fbem-26659	45	4	inc	inc	PROPN
fbem-26659	45	5	.	.	PROPN
fbem-26659	45	6	reserves	reserve	NOUN
fbem-26659	45	7	the	the	DET
fbem-26659	45	8	right	right	NOUN
fbem-26659	45	9	to	to	PART
fbem-26659	45	10	use	use	VERB
fbem-26659	45	11	the	the	DET
fbem-26659	45	12	vessel	vessel	NOUN
fbem-26659	45	13	's	's	PART
fbem-26659	45	14	excess	excess	ADJ
fbem-26659	45	15	capacity	capacity	NOUN
fbem-26659	45	16	for	for	ADP
fbem-26659	45	17	any	any	DET
fbem-26659	45	18	other	other	ADJ
fbem-26659	45	19	customer	customer	NOUN
fbem-26659	45	20	(	(	PUNCT
fbem-26659	45	21	fasb	fasb	NOUN
fbem-26659	45	22	,	,	PUNCT
fbem-26659	45	23	n.d	n.d	PROPN
fbem-26659	45	24	.	.	PROPN
fbem-26659	45	25	)	)	PUNCT
fbem-26659	45	26	.	.	PUNCT
fbem-26659	46	1	not	not	PART
fbem-26659	46	2	only	only	ADV
fbem-26659	46	3	that	that	PRON
fbem-26659	46	4	,	,	PUNCT
fbem-26659	46	5	but	but	CCONJ
fbem-26659	46	6	in	in	ADP
fbem-26659	46	7	order	order	NOUN
fbem-26659	46	8	to	to	PART
fbem-26659	46	9	be	be	AUX
fbem-26659	46	10	able	able	ADJ
fbem-26659	46	11	to	to	PART
fbem-26659	46	12	meet	meet	VERB
fbem-26659	46	13	the	the	DET
fbem-26659	46	14	needs	need	NOUN
fbem-26659	46	15	of	of	ADP
fbem-26659	46	16	other	other	ADJ
fbem-26659	46	17	customers	customer	NOUN
fbem-26659	46	18	,	,	PUNCT
fbem-26659	46	19	trans	trans	PROPN
fbem-26659	46	20	-	-	PROPN
fbem-26659	46	21	atlantic	atlantic	PROPN
fbem-26659	46	22	inc	inc	PROPN
fbem-26659	46	23	.	.	PROPN
fbem-26659	46	24	can	can	AUX
fbem-26659	46	25	choose	choose	VERB
fbem-26659	46	26	where	where	SCONJ
fbem-26659	46	27	the	the	DET
fbem-26659	46	28	goods	good	NOUN
fbem-26659	46	29	go	go	VERB
fbem-26659	46	30	.	.	PUNCT
fbem-26659	47	1	so	so	ADV
fbem-26659	47	2	even	even	ADV
fbem-26659	47	3	if	if	SCONJ
fbem-26659	47	4	a	a	DET
fbem-26659	47	5	limousine	limousine	NOUN
fbem-26659	47	6	is	be	AUX
fbem-26659	47	7	needed	need	VERB
fbem-26659	47	8	in	in	ADP
fbem-26659	47	9	one	one	NUM
fbem-26659	47	10	part	part	NOUN
fbem-26659	47	11	of	of	ADP
fbem-26659	47	12	europe	europe	PROPN
fbem-26659	47	13	,	,	PUNCT
fbem-26659	47	14	trans	trans	PROPN
fbem-26659	47	15	-	-	PROPN
fbem-26659	47	16	atlantic	atlantic	PROPN
fbem-26659	47	17	inc	inc	PROPN
fbem-26659	47	18	.	.	PROPN
fbem-26659	47	19	can	can	AUX
fbem-26659	47	20	deliver	deliver	VERB
fbem-26659	47	21	the	the	DET
fbem-26659	47	22	ship	ship	NOUN
fbem-26659	47	23	to	to	ADP
fbem-26659	47	24	a	a	DET
fbem-26659	47	25	port	port	NOUN
fbem-26659	47	26	in	in	ADP
fbem-26659	47	27	another	another	DET
fbem-26659	47	28	country	country	NOUN
fbem-26659	47	29	(	(	PUNCT
fbem-26659	47	30	fasb	fasb	PROPN
fbem-26659	47	31	,	,	PUNCT
fbem-26659	47	32	n.d	n.d	PROPN
fbem-26659	47	33	.	.	PROPN
fbem-26659	47	34	)	)	PUNCT
fbem-26659	47	35	.	.	PUNCT
fbem-26659	48	1	finally	finally	ADV
fbem-26659	48	2	,	,	PUNCT
fbem-26659	48	3	trans	trans	PROPN
fbem-26659	48	4	-	-	PROPN
fbem-26659	48	5	atlantic	atlantic	PROPN
fbem-26659	48	6	inc	inc	PROPN
fbem-26659	48	7	.	.	PROPN
fbem-26659	48	8	also	also	ADV
fbem-26659	48	9	reserves	reserve	VERB
fbem-26659	48	10	the	the	DET
fbem-26659	48	11	right	right	NOUN
fbem-26659	48	12	to	to	PART
fbem-26659	48	13	choose	choose	VERB
fbem-26659	48	14	when	when	SCONJ
fbem-26659	48	15	to	to	PART
fbem-26659	48	16	ship	ship	VERB
fbem-26659	48	17	within	within	ADP
fbem-26659	48	18	5	5	NUM
fbem-26659	48	19	weeks	week	NOUN
fbem-26659	48	20	.	.	PUNCT
fbem-26659	49	1	to	to	PART
fbem-26659	49	2	sum	sum	VERB
fbem-26659	49	3	up	up	ADP
fbem-26659	49	4	,	,	PUNCT
fbem-26659	49	5	auto	auto	PROPN
fbem-26659	49	6	inc	inc	PROPN
fbem-26659	49	7	.	.	PROPN
fbem-26659	49	8	does	do	AUX
fbem-26659	49	9	not	not	PART
fbem-26659	49	10	have	have	VERB
fbem-26659	49	11	control	control	NOUN
fbem-26659	49	12	over	over	ADP
fbem-26659	49	13	the	the	DET
fbem-26659	49	14	assets	asset	NOUN
fbem-26659	49	15	in	in	ADP
fbem-26659	49	16	the	the	DET
fbem-26659	49	17	luxury	luxury	NOUN
fbem-26659	49	18	car	car	NOUN
fbem-26659	49	19	contract	contract	NOUN
fbem-26659	49	20	,	,	PUNCT
fbem-26659	49	21	but	but	CCONJ
fbem-26659	49	22	it	it	PRON
fbem-26659	49	23	does	do	AUX
fbem-26659	49	24	have	have	VERB
fbem-26659	49	25	control	control	NOUN
fbem-26659	49	26	over	over	ADP
fbem-26659	49	27	the	the	DET
fbem-26659	49	28	assets	asset	NOUN
fbem-26659	49	29	in	in	ADP
fbem-26659	49	30	the	the	DET
fbem-26659	49	31	sedan	sedan	NOUN
fbem-26659	49	32	contract	contract	NOUN
fbem-26659	49	33	(	(	PUNCT
fbem-26659	49	34	matouq	matouq	NOUN
fbem-26659	49	35	,	,	PUNCT
fbem-26659	49	36	2022	2022	NUM
fbem-26659	49	37	)	)	PUNCT
fbem-26659	49	38	.	.	PUNCT
fbem-26659	50	1	2	2	X
fbem-26659	50	2	.	.	X
fbem-26659	50	3	ifrs	ifrs	PROPN
fbem-26659	50	4	16	16	PROPN
fbem-26659	50	5	ifrs	ifrs	PROPN
fbem-26659	50	6	16	16	NUM
fbem-26659	50	7	has	have	AUX
fbem-26659	50	8	emerged	emerge	VERB
fbem-26659	50	9	to	to	PART
fbem-26659	50	10	replace	replace	VERB
fbem-26659	50	11	international	international	ADJ
fbem-26659	50	12	accounting	accounting	NOUN
fbem-26659	50	13	standard	standard	NOUN
fbem-26659	50	14	(	(	PUNCT
fbem-26659	50	15	ias	ias	PROPN
fbem-26659	50	16	)	)	PUNCT
fbem-26659	50	17	17	17	NUM
fbem-26659	50	18	.	.	PUNCT
fbem-26659	51	1	the	the	DET
fbem-26659	51	2	approach	approach	NOUN
fbem-26659	51	3	of	of	ADP
fbem-26659	51	4	ias	ias	PROPN
fbem-26659	51	5	17	17	NUM
fbem-26659	51	6	is	be	AUX
fbem-26659	51	7	to	to	PART
fbem-26659	51	8	distinguish	distinguish	VERB
fbem-26659	51	9	between	between	ADP
fbem-26659	51	10	two	two	NUM
fbem-26659	51	11	types	type	NOUN
fbem-26659	51	12	of	of	ADP
fbem-26659	51	13	leases	lease	NOUN
fbem-26659	51	14	(	(	PUNCT
fbem-26659	51	15	ifrs	ifrs	PROPN
fbem-26659	51	16	,	,	PUNCT
fbem-26659	51	17	n.d	n.d	PROPN
fbem-26659	51	18	.	.	PROPN
fbem-26659	51	19	)	)	PUNCT
fbem-26659	51	20	.	.	PUNCT
fbem-26659	52	1	leases	lease	NOUN
fbem-26659	52	2	that	that	PRON
fbem-26659	52	3	transfer	transfer	VERB
fbem-26659	52	4	substantially	substantially	ADV
fbem-26659	52	5	all	all	DET
fbem-26659	52	6	the	the	DET
fbem-26659	52	7	risks	risk	NOUN
fbem-26659	52	8	and	and	CCONJ
fbem-26659	52	9	rewards	reward	NOUN
fbem-26659	52	10	of	of	ADP
fbem-26659	52	11	ownership	ownership	NOUN
fbem-26659	52	12	of	of	ADP
fbem-26659	52	13	the	the	DET
fbem-26659	52	14	asset	asset	NOUN
fbem-26659	52	15	are	be	AUX
fbem-26659	52	16	finance	finance	NOUN
fbem-26659	52	17	leases	lease	NOUN
fbem-26659	52	18	,	,	PUNCT
fbem-26659	52	19	while	while	SCONJ
fbem-26659	52	20	all	all	DET
fbem-26659	52	21	other	other	ADJ
fbem-26659	52	22	leases	lease	NOUN
fbem-26659	52	23	are	be	AUX
fbem-26659	52	24	classified	classify	VERB
fbem-26659	52	25	as	as	ADP
fbem-26659	52	26	operating	operating	NOUN
fbem-26659	52	27	leases	lease	NOUN
fbem-26659	52	28	(	(	PUNCT
fbem-26659	52	29	ifrs	ifrs	PROPN
fbem-26659	52	30	,	,	PUNCT
fbem-26659	52	31	n.d	n.d	PROPN
fbem-26659	52	32	.	.	PROPN
fbem-26659	52	33	)	)	PUNCT
fbem-26659	52	34	.	.	PUNCT
fbem-26659	53	1	ifrs	ifrs	PROPN
fbem-26659	53	2	16	16	NUM
fbem-26659	53	3	was	be	AUX
fbem-26659	53	4	then	then	ADV
fbem-26659	53	5	introduced	introduce	VERB
fbem-26659	53	6	to	to	PART
fbem-26659	53	7	circumvent	circumvent	VERB
fbem-26659	53	8	the	the	DET
fbem-26659	53	9	issue	issue	NOUN
fbem-26659	53	10	that	that	SCONJ
fbem-26659	53	11	the	the	DET
fbem-26659	53	12	classification	classification	NOUN
fbem-26659	53	13	of	of	ADP
fbem-26659	53	14	leases	lease	NOUN
fbem-26659	53	15	under	under	ADP
fbem-26659	53	16	ias	ias	PROPN
fbem-26659	53	17	17	17	NUM
fbem-26659	53	18	is	be	AUX
fbem-26659	53	19	subjective	subjective	ADJ
fbem-26659	53	20	(	(	PUNCT
fbem-26659	53	21	fasb	fasb	NOUN
fbem-26659	53	22	,	,	PUNCT
fbem-26659	53	23	n.d	n.d	PROPN
fbem-26659	53	24	.	.	PROPN
fbem-26659	53	25	)	)	PUNCT
fbem-26659	53	26	.	.	PUNCT
fbem-26659	54	1	unlike	unlike	ADP
fbem-26659	54	2	us	us	PROPN
fbem-26659	54	3	gaap	gaap	NOUN
fbem-26659	54	4	,	,	PUNCT
fbem-26659	54	5	there	there	PRON
fbem-26659	54	6	are	be	VERB
fbem-26659	54	7	no	no	DET
fbem-26659	54	8	specific	specific	ADJ
fbem-26659	54	9	classification	classification	NOUN
fbem-26659	54	10	criteria	criterion	NOUN
fbem-26659	54	11	since	since	SCONJ
fbem-26659	54	12	there	there	PRON
fbem-26659	54	13	is	be	VERB
fbem-26659	54	14	only	only	ADV
fbem-26659	54	15	one	one	NUM
fbem-26659	54	16	type	type	NOUN
fbem-26659	54	17	of	of	ADP
fbem-26659	54	18	lease	lease	NOUN
fbem-26659	54	19	under	under	ADP
fbem-26659	54	20	ifrs	ifrs	PROPN
fbem-26659	54	21	16	16	NUM
fbem-26659	54	22	.	.	PUNCT
fbem-26659	55	1	us	us	PROPN
fbem-26659	55	2	gaap	gaap	PROPN
fbem-26659	55	3	continues	continue	VERB
fbem-26659	55	4	to	to	PART
fbem-26659	55	5	retain	retain	VERB
fbem-26659	55	6	two	two	NUM
fbem-26659	55	7	types	type	NOUN
fbem-26659	55	8	of	of	ADP
fbem-26659	55	9	leases	lease	NOUN
fbem-26659	55	10	under	under	ADP
fbem-26659	55	11	asc	asc	PROPN
fbem-26659	55	12	842	842	NUM
fbem-26659	55	13	–	–	PUNCT
fbem-26659	55	14	operating	operating	NOUN
fbem-26659	55	15	and	and	CCONJ
fbem-26659	55	16	financial	financial	ADJ
fbem-26659	55	17	,	,	PUNCT
fbem-26659	55	18	however	however	ADV
fbem-26659	55	19	ifrs	ifrs	PROPN
fbem-26659	55	20	16	16	NUM
fbem-26659	55	21	accounts	account	NOUN
fbem-26659	55	22	for	for	ADP
fbem-26659	55	23	only	only	ADV
fbem-26659	55	24	one	one	NUM
fbem-26659	55	25	type	type	NOUN
fbem-26659	55	26	of	of	ADP
fbem-26659	55	27	lease	lease	NOUN
fbem-26659	55	28	:	:	PUNCT
fbem-26659	55	29	finance	finance	NOUN
fbem-26659	55	30	leases	lease	NOUN
fbem-26659	55	31	(	(	PUNCT
fbem-26659	55	32	aghimien	aghimien	NOUN
fbem-26659	55	33	&	&	CCONJ
fbem-26659	55	34	matherly	matherly	ADV
fbem-26659	55	35	,	,	PUNCT
fbem-26659	55	36	2021	2021	NUM
fbem-26659	55	37	)	)	PUNCT
fbem-26659	55	38	.	.	PUNCT
fbem-26659	56	1	ifrs	ifrs	PROPN
fbem-26659	56	2	16	16	NUM
fbem-26659	56	3	states	state	VERB
fbem-26659	56	4	that	that	SCONJ
fbem-26659	56	5	a	a	DET
fbem-26659	56	6	contract	contract	NOUN
fbem-26659	56	7	is	be	AUX
fbem-26659	56	8	or	or	CCONJ
fbem-26659	56	9	contains	contain	VERB
fbem-26659	56	10	a	a	DET
fbem-26659	56	11	lease	lease	NOUN
fbem-26659	56	12	if	if	SCONJ
fbem-26659	56	13	it	it	PRON
fbem-26659	56	14	conveys	convey	VERB
fbem-26659	56	15	the	the	DET
fbem-26659	56	16	right	right	NOUN
fbem-26659	56	17	to	to	PART
fbem-26659	56	18	control	control	VERB
fbem-26659	56	19	the	the	DET
fbem-26659	56	20	use	use	NOUN
fbem-26659	56	21	of	of	ADP
fbem-26659	56	22	an	an	DET
fbem-26659	56	23	identified	identify	VERB
fbem-26659	56	24	asset	asset	NOUN
fbem-26659	56	25	for	for	ADP
fbem-26659	56	26	a	a	DET
fbem-26659	56	27	period	period	NOUN
fbem-26659	56	28	of	of	ADP
fbem-26659	56	29	time	time	NOUN
fbem-26659	56	30	in	in	ADP
fbem-26659	56	31	exchange	exchange	NOUN
fbem-26659	56	32	for	for	ADP
fbem-26659	56	33	consideration	consideration	NOUN
fbem-26659	56	34	.	.	PUNCT
fbem-26659	57	1	to	to	PART
fbem-26659	57	2	assess	assess	VERB
fbem-26659	57	3	whether	whether	SCONJ
fbem-26659	57	4	a	a	DET
fbem-26659	57	5	contract	contract	NOUN
fbem-26659	57	6	conveys	convey	VERB
fbem-26659	57	7	the	the	DET
fbem-26659	57	8	right	right	NOUN
fbem-26659	57	9	to	to	PART
fbem-26659	57	10	control	control	VERB
fbem-26659	57	11	the	the	DET
fbem-26659	57	12	use	use	NOUN
fbem-26659	57	13	of	of	ADP
fbem-26659	57	14	an	an	DET
fbem-26659	57	15	identified	identify	VERB
fbem-26659	57	16	asset	asset	NOUN
fbem-26659	57	17	for	for	ADP
fbem-26659	57	18	a	a	DET
fbem-26659	57	19	period	period	NOUN
fbem-26659	57	20	of	of	ADP
fbem-26659	57	21	time	time	NOUN
fbem-26659	57	22	,	,	PUNCT
fbem-26659	57	23	the	the	DET
fbem-26659	57	24	lessee	lessee	NOUN
fbem-26659	57	25	must	must	AUX
fbem-26659	57	26	have	have	VERB
fbem-26659	57	27	both	both	PRON
fbem-26659	57	28	of	of	ADP
fbem-26659	57	29	the	the	DET
fbem-26659	57	30	following	follow	VERB
fbem-26659	57	31	(	(	PUNCT
fbem-26659	57	32	ifrs	ifrs	PROPN
fbem-26659	57	33	,	,	PUNCT
fbem-26659	57	34	n.d	n.d	PROPN
fbem-26659	57	35	.	.	PROPN
fbem-26659	57	36	):	):	PUNCT
fbem-26659	57	37	(	(	PUNCT
fbem-26659	57	38	1	1	X
fbem-26659	57	39	)	)	PUNCT
fbem-26659	57	40	the	the	DET
fbem-26659	57	41	right	right	NOUN
fbem-26659	57	42	to	to	PART
fbem-26659	57	43	obtain	obtain	VERB
fbem-26659	57	44	substantially	substantially	ADV
fbem-26659	57	45	all	all	PRON
fbem-26659	57	46	of	of	ADP
fbem-26659	57	47	the	the	DET
fbem-26659	57	48	economic	economic	ADJ
fbem-26659	57	49	benefits	benefit	NOUN
fbem-26659	57	50	from	from	ADP
fbem-26659	57	51	the	the	DET
fbem-26659	57	52	use	use	NOUN
fbem-26659	57	53	of	of	ADP
fbem-26659	57	54	the	the	DET
fbem-26659	57	55	identified	identify	VERB
fbem-26659	57	56	asset	asset	NOUN
fbem-26659	57	57	,	,	PUNCT
fbem-26659	57	58	and	and	CCONJ
fbem-26659	57	59	(	(	PUNCT
fbem-26659	57	60	2	2	X
fbem-26659	57	61	)	)	PUNCT
fbem-26659	57	62	the	the	DET
fbem-26659	57	63	right	right	NOUN
fbem-26659	57	64	to	to	PART
fbem-26659	57	65	direct	direct	VERB
fbem-26659	57	66	the	the	DET
fbem-26659	57	67	use	use	NOUN
fbem-26659	57	68	of	of	ADP
fbem-26659	57	69	the	the	DET
fbem-26659	57	70	identified	identify	VERB
fbem-26659	57	71	asset	asset	NOUN
fbem-26659	57	72	.	.	PUNCT
fbem-26659	58	1	a	a	DET
fbem-26659	58	2	characteristic	characteristic	NOUN
fbem-26659	58	3	of	of	ADP
fbem-26659	58	4	a	a	DET
fbem-26659	58	5	lease	lease	NOUN
fbem-26659	58	6	is	be	AUX
fbem-26659	58	7	that	that	SCONJ
fbem-26659	58	8	the	the	DET
fbem-26659	58	9	underlying	underlie	VERB
fbem-26659	58	10	asset	asset	NOUN
fbem-26659	58	11	is	be	AUX
fbem-26659	58	12	"	"	PUNCT
fbem-26659	58	13	identifiable	identifiable	ADJ
fbem-26659	58	14	"	"	PUNCT
fbem-26659	58	15	.	.	PUNCT
fbem-26659	59	1	this	this	PRON
fbem-26659	59	2	is	be	AUX
fbem-26659	59	3	usually	usually	ADV
fbem-26659	59	4	achieved	achieve	VERB
fbem-26659	59	5	through	through	ADP
fbem-26659	59	6	assets	asset	NOUN
fbem-26659	59	7	specified	specify	VERB
fbem-26659	59	8	in	in	ADP
fbem-26659	59	9	a	a	DET
fbem-26659	59	10	contract	contract	NOUN
fbem-26659	59	11	or	or	CCONJ
fbem-26659	59	12	part	part	NOUN
fbem-26659	59	13	of	of	ADP
fbem-26659	59	14	a	a	DET
fbem-26659	59	15	contract	contract	NOUN
fbem-26659	59	16	(	(	PUNCT
fbem-26659	59	17	fasb	fasb	NOUN
fbem-26659	59	18	,	,	PUNCT
fbem-26659	59	19	n.d	n.d	PROPN
fbem-26659	59	20	.	.	PROPN
fbem-26659	59	21	)	)	PUNCT
fbem-26659	59	22	.	.	PUNCT
fbem-26659	60	1	for	for	SCONJ
fbem-26659	60	2	an	an	DET
fbem-26659	60	3	asset	asset	NOUN
fbem-26659	60	4	to	to	PART
fbem-26659	60	5	be	be	AUX
fbem-26659	60	6	identified	identify	VERB
fbem-26659	60	7	,	,	PUNCT
fbem-26659	60	8	the	the	DET
fbem-26659	60	9	supplier	supplier	NOUN
fbem-26659	60	10	of	of	ADP
fbem-26659	60	11	the	the	DET
fbem-26659	60	12	asset	asset	NOUN
fbem-26659	60	13	shall	shall	AUX
fbem-26659	60	14	not	not	PART
fbem-26659	60	15	replace	replace	VERB
fbem-26659	60	16	the	the	DET
fbem-26659	60	17	asset	asset	NOUN
fbem-26659	60	18	with	with	ADP
fbem-26659	60	19	a	a	DET
fbem-26659	60	20	substitute	substitute	ADJ
fbem-26659	60	21	asset	asset	NOUN
fbem-26659	60	22	throughout	throughout	ADP
fbem-26659	60	23	its	its	PRON
fbem-26659	60	24	lifetime	lifetime	NOUN
fbem-26659	60	25	(	(	PUNCT
fbem-26659	60	26	ifrs	ifrs	PROPN
fbem-26659	60	27	,	,	PUNCT
fbem-26659	60	28	n.d	n.d	PROPN
fbem-26659	60	29	.	.	PROPN
fbem-26659	60	30	)	)	PUNCT
fbem-26659	60	31	.	.	PUNCT
fbem-26659	61	1	the	the	DET
fbem-26659	61	2	fact	fact	NOUN
fbem-26659	61	3	that	that	SCONJ
fbem-26659	61	4	the	the	DET
fbem-26659	61	5	supplier	supplier	NOUN
fbem-26659	61	6	of	of	ADP
fbem-26659	61	7	an	an	DET
fbem-26659	61	8	asset	asset	NOUN
fbem-26659	61	9	has	have	AUX
fbem-26659	61	10	the	the	DET
fbem-26659	61	11	right	right	NOUN
fbem-26659	61	12	or	or	CCONJ
fbem-26659	61	13	obligation	obligation	NOUN
fbem-26659	61	14	to	to	PART
fbem-26659	61	15	replace	replace	VERB
fbem-26659	61	16	the	the	DET
fbem-26659	61	17	asset	asset	NOUN
fbem-26659	61	18	when	when	SCONJ
fbem-26659	61	19	repairs	repair	NOUN
fbem-26659	61	20	are	be	AUX
fbem-26659	61	21	required	require	VERB
fbem-26659	61	22	does	do	AUX
fbem-26659	61	23	not	not	PART
fbem-26659	61	24	preclude	preclude	VERB
fbem-26659	61	25	the	the	DET
fbem-26659	61	26	asset	asset	NOUN
fbem-26659	61	27	from	from	ADP
fbem-26659	61	28	being	be	AUX
fbem-26659	61	29	an	an	DET
fbem-26659	61	30	"	"	PUNCT
fbem-26659	61	31	identified	identify	VERB
fbem-26659	61	32	asset	asset	NOUN
fbem-26659	61	33	"	"	PUNCT
fbem-26659	61	34	(	(	PUNCT
fbem-26659	61	35	mccallum	mccallum	PROPN
fbem-26659	61	36	et	et	PROPN
fbem-26659	61	37	al	al	PROPN
fbem-26659	61	38	.	.	PROPN
fbem-26659	61	39	,	,	PUNCT
fbem-26659	61	40	2020	2020	NUM
fbem-26659	61	41	)	)	PUNCT
fbem-26659	61	42	.	.	PUNCT
fbem-26659	62	1	in	in	ADP
fbem-26659	62	2	this	this	DET
fbem-26659	62	3	case	case	NOUN
fbem-26659	62	4	,	,	PUNCT
fbem-26659	62	5	determining	determine	VERB
fbem-26659	62	6	whether	whether	SCONJ
fbem-26659	62	7	the	the	DET
fbem-26659	62	8	contract	contract	NOUN
fbem-26659	62	9	between	between	ADP
fbem-26659	62	10	auto	auto	PROPN
fbem-26659	62	11	inc	inc	PROPN
fbem-26659	62	12	.	.	PROPN
fbem-26659	62	13	and	and	CCONJ
fbem-26659	62	14	trans	trans	PROPN
fbem-26659	62	15	-	-	PROPN
fbem-26659	62	16	atlantic	atlantic	PROPN
fbem-26659	62	17	inc	inc	PROPN
fbem-26659	62	18	.	.	PROPN
fbem-26659	62	19	for	for	ADP
fbem-26659	62	20	the	the	DET
fbem-26659	62	21	carriage	carriage	NOUN
fbem-26659	62	22	of	of	ADP
fbem-26659	62	23	sedan	sedan	NOUN
fbem-26659	62	24	cars	car	NOUN
fbem-26659	62	25	and	and	CCONJ
fbem-26659	62	26	luxury	luxury	NOUN
fbem-26659	62	27	cars	car	NOUN
fbem-26659	62	28	contains	contain	VERB
fbem-26659	62	29	identified	identify	VERB
fbem-26659	62	30	assets	asset	NOUN
fbem-26659	62	31	is	be	AUX
fbem-26659	62	32	not	not	PART
fbem-26659	62	33	substantially	substantially	ADV
fbem-26659	62	34	different	different	ADJ
fbem-26659	62	35	under	under	ADP
fbem-26659	62	36	ifrs	ifrs	PROPN
fbem-26659	62	37	16	16	NUM
fbem-26659	62	38	than	than	ADP
fbem-26659	62	39	under	under	ADP
fbem-26659	62	40	asc	asc	PROPN
fbem-26659	62	41	842	842	NUM
fbem-26659	62	42	(	(	PUNCT
fbem-26659	62	43	ifrs	ifrs	PROPN
fbem-26659	62	44	,	,	PUNCT
fbem-26659	62	45	n.d	n.d	PROPN
fbem-26659	62	46	.	.	PROPN
fbem-26659	62	47	)	)	PUNCT
fbem-26659	62	48	.	.	PUNCT
fbem-26659	63	1	mv	mv	PROPN
fbem-26659	63	2	manhattan	manhattan	PROPN
fbem-26659	63	3	is	be	AUX
fbem-26659	63	4	committed	commit	VERB
fbem-26659	63	5	to	to	ADP
fbem-26659	63	6	transporting	transport	VERB
fbem-26659	63	7	auto	auto	PROPN
fbem-26659	63	8	inc	inc	PROPN
fbem-26659	63	9	.	.	PROPN
fbem-26659	63	10	's	's	PART
fbem-26659	63	11	cars	car	NOUN
fbem-26659	63	12	in	in	ADP
fbem-26659	63	13	accordance	accordance	NOUN
fbem-26659	63	14	with	with	ADP
fbem-26659	63	15	the	the	DET
fbem-26659	63	16	terms	term	NOUN
fbem-26659	63	17	of	of	ADP
fbem-26659	63	18	the	the	DET
fbem-26659	63	19	contract	contract	NOUN
fbem-26659	63	20	,	,	PUNCT
fbem-26659	63	21	which	which	PRON
fbem-26659	63	22	is	be	AUX
fbem-26659	63	23	the	the	DET
fbem-26659	63	24	asset	asset	NOUN
fbem-26659	63	25	specified	specify	VERB
fbem-26659	63	26	in	in	ADP
fbem-26659	63	27	the	the	DET
fbem-26659	63	28	contract	contract	NOUN
fbem-26659	63	29	.	.	PUNCT
fbem-26659	64	1	this	this	PRON
fbem-26659	64	2	means	mean	VERB
fbem-26659	64	3	that	that	SCONJ
fbem-26659	64	4	under	under	ADP
fbem-26659	64	5	ifrs	ifrs	PROPN
fbem-26659	64	6	16	16	NUM
fbem-26659	64	7	the	the	DET
fbem-26659	64	8	contract	contract	NOUN
fbem-26659	64	9	for	for	ADP
fbem-26659	64	10	sedan	sedan	NOUN
fbem-26659	64	11	cars	car	NOUN
fbem-26659	64	12	between	between	ADP
fbem-26659	64	13	auto	auto	PROPN
fbem-26659	64	14	inc	inc	PROPN
fbem-26659	64	15	.	.	PROPN
fbem-26659	64	16	and	and	CCONJ
fbem-26659	64	17	trans	trans	PROPN
fbem-26659	64	18	-	-	PROPN
fbem-26659	64	19	atlantic	atlantic	PROPN
fbem-26659	64	20	inc	inc	PROPN
fbem-26659	64	21	.	.	PROPN
fbem-26659	64	22	contains	contain	VERB
fbem-26659	64	23	identifiable	identifiable	ADJ
fbem-26659	64	24	assets	asset	NOUN
fbem-26659	64	25	.	.	PUNCT
fbem-26659	65	1	and	and	CCONJ
fbem-26659	65	2	when	when	SCONJ
fbem-26659	65	3	looking	look	VERB
fbem-26659	65	4	at	at	ADP
fbem-26659	65	5	the	the	DET
fbem-26659	65	6	luxury	luxury	NOUN
fbem-26659	65	7	car	car	NOUN
fbem-26659	65	8	contract	contract	NOUN
fbem-26659	65	9	between	between	ADP
fbem-26659	65	10	auto	auto	PROPN
fbem-26659	65	11	inc	inc	PROPN
fbem-26659	65	12	.	.	PROPN
fbem-26659	65	13	and	and	CCONJ
fbem-26659	65	14	trans	trans	PROPN
fbem-26659	65	15	-	-	PROPN
fbem-26659	65	16	atlantic	atlantic	PROPN
fbem-26659	65	17	inc	inc	PROPN
fbem-26659	65	18	.	.	PROPN
fbem-26659	65	19	,	,	PUNCT
fbem-26659	65	20	it	it	PRON
fbem-26659	65	21	is	be	AUX
fbem-26659	65	22	easy	easy	ADJ
fbem-26659	65	23	to	to	PART
fbem-26659	65	24	see	see	VERB
fbem-26659	65	25	that	that	SCONJ
fbem-26659	65	26	the	the	DET
fbem-26659	65	27	terms	term	NOUN
fbem-26659	65	28	of	of	ADP
fbem-26659	65	29	the	the	DET
fbem-26659	65	30	contract	contract	NOUN
fbem-26659	65	31	do	do	AUX
fbem-26659	65	32	not	not	PART
fbem-26659	65	33	indicate	indicate	VERB
fbem-26659	65	34	the	the	DET
fbem-26659	65	35	existence	existence	NOUN
fbem-26659	65	36	of	of	ADP
fbem-26659	65	37	an	an	DET
fbem-26659	65	38	identifiable	identifiable	ADJ
fbem-26659	65	39	asset	asset	NOUN
fbem-26659	65	40	(	(	PUNCT
fbem-26659	65	41	singer	singer	NOUN
fbem-26659	65	42	et	et	NOUN
fbem-26659	65	43	al	al	PROPN
fbem-26659	65	44	.	.	PROPN
fbem-26659	65	45	,	,	PUNCT
fbem-26659	65	46	2020	2020	NUM
fbem-26659	65	47	)	)	PUNCT
fbem-26659	65	48	.	.	PUNCT
fbem-26659	66	1	regarding	regard	VERB
fbem-26659	66	2	the	the	DET
fbem-26659	66	3	right	right	NOUN
fbem-26659	66	4	to	to	PART
fbem-26659	66	5	direct	direct	VERB
fbem-26659	66	6	the	the	DET
fbem-26659	66	7	use	use	NOUN
fbem-26659	66	8	of	of	ADP
fbem-26659	66	9	the	the	DET
fbem-26659	66	10	asset	asset	NOUN
fbem-26659	66	11	,	,	PUNCT
fbem-26659	66	12	ifrs	ifrs	PROPN
fbem-26659	66	13	16	16	NUM
fbem-26659	66	14	states	state	VERB
fbem-26659	66	15	that	that	SCONJ
fbem-26659	66	16	a	a	DET
fbem-26659	66	17	customer	customer	NOUN
fbem-26659	66	18	has	have	VERB
fbem-26659	66	19	the	the	DET
fbem-26659	66	20	right	right	NOUN
fbem-26659	66	21	to	to	PART
fbem-26659	66	22	direct	direct	VERB
fbem-26659	66	23	the	the	DET
fbem-26659	66	24	use	use	NOUN
fbem-26659	66	25	of	of	ADP
fbem-26659	66	26	an	an	DET
fbem-26659	66	27	identified	identify	VERB
fbem-26659	66	28	asset	asset	NOUN
fbem-26659	66	29	if	if	SCONJ
fbem-26659	66	30	either	either	ADV
fbem-26659	66	31	:	:	PUNCT
fbem-26659	66	32	the	the	DET
fbem-26659	66	33	customer	customer	NOUN
fbem-26659	66	34	has	have	VERB
fbem-26659	66	35	the	the	DET
fbem-26659	66	36	right	right	NOUN
fbem-26659	66	37	to	to	PART
fbem-26659	66	38	direct	direct	VERB
fbem-26659	66	39	how	how	SCONJ
fbem-26659	66	40	and	and	CCONJ
fbem-26659	66	41	for	for	ADP
fbem-26659	66	42	what	what	DET
fbem-26659	66	43	purpose	purpose	NOUN
fbem-26659	66	44	the	the	DET
fbem-26659	66	45	asset	asset	NOUN
fbem-26659	66	46	is	be	AUX
fbem-26659	66	47	used	use	VERB
fbem-26659	66	48	throughout	throughout	ADP
fbem-26659	66	49	its	its	PRON
fbem-26659	66	50	period	period	NOUN
fbem-26659	66	51	of	of	ADP
fbem-26659	66	52	use	use	NOUN
fbem-26659	66	53	;	;	PUNCT
fbem-26659	66	54	or	or	CCONJ
fbem-26659	66	55	the	the	DET
fbem-26659	66	56	relevant	relevant	ADJ
fbem-26659	66	57	decisions	decision	NOUN
fbem-26659	66	58	about	about	ADP
fbem-26659	66	59	use	use	NOUN
fbem-26659	66	60	are	be	AUX
fbem-26659	66	61	pre	pre	ADJ
fbem-26659	66	62	-	-	VERB
fbem-26659	66	63	determined	determined	ADJ
fbem-26659	66	64	and	and	CCONJ
fbem-26659	66	65	the	the	DET
fbem-26659	66	66	customer	customer	NOUN
fbem-26659	66	67	has	have	VERB
fbem-26659	66	68	the	the	DET
fbem-26659	66	69	right	right	NOUN
fbem-26659	66	70	to	to	PART
fbem-26659	66	71	operate	operate	VERB
fbem-26659	66	72	the	the	DET
fbem-26659	66	73	asset	asset	NOUN
fbem-26659	66	74	throughout	throughout	ADP
fbem-26659	66	75	the	the	DET
fbem-26659	66	76	period	period	NOUN
fbem-26659	66	77	of	of	ADP
fbem-26659	66	78	use	use	NOUN
fbem-26659	66	79	without	without	ADP
fbem-26659	66	80	the	the	DET
fbem-26659	66	81	supplier	supplier	NOUN
fbem-26659	66	82	having	have	VERB
fbem-26659	66	83	the	the	DET
fbem-26659	66	84	right	right	NOUN
fbem-26659	66	85	to	to	PART
fbem-26659	66	86	change	change	VERB
fbem-26659	66	87	these	these	DET
fbem-26659	66	88	operating	operating	NOUN
fbem-26659	66	89	instructions	instruction	NOUN
fbem-26659	66	90	,	,	PUNCT
fbem-26659	66	91	or	or	CCONJ
fbem-26659	66	92	the	the	DET
fbem-26659	66	93	customer	customer	NOUN
fbem-26659	66	94	designed	design	VERB
fbem-26659	66	95	the	the	DET
fbem-26659	66	96	asset	asset	NOUN
fbem-26659	66	97	in	in	ADP
fbem-26659	66	98	a	a	DET
fbem-26659	66	99	way	way	NOUN
fbem-26659	66	100	that	that	PRON
fbem-26659	66	101	predetermines	predetermine	VERB
fbem-26659	66	102	how	how	SCONJ
fbem-26659	66	103	and	and	CCONJ
fbem-26659	66	104	for	for	ADP
fbem-26659	66	105	what	what	DET
fbem-26659	66	106	purpose	purpose	NOUN
fbem-26659	66	107	the	the	DET
fbem-26659	66	108	asset	asset	NOUN
fbem-26659	66	109	will	will	AUX
fbem-26659	66	110	be	be	AUX
fbem-26659	66	111	used	use	VERB
fbem-26659	66	112	(	(	PUNCT
fbem-26659	66	113	hunsader	hunsader	PROPN
fbem-26659	66	114	et	et	PROPN
fbem-26659	66	115	al	al	PROPN
fbem-26659	66	116	.	.	PROPN
fbem-26659	66	117	,	,	PUNCT
fbem-26659	66	118	2022	2022	NUM
fbem-26659	66	119	)	)	PUNCT
fbem-26659	66	120	.	.	PUNCT
fbem-26659	67	1	in	in	ADP
fbem-26659	67	2	this	this	DET
fbem-26659	67	3	case	case	NOUN
fbem-26659	67	4	,	,	PUNCT
fbem-26659	67	5	the	the	DET
fbem-26659	67	6	determination	determination	NOUN
fbem-26659	67	7	under	under	ADP
fbem-26659	67	8	ifrs	ifrs	PROPN
fbem-26659	67	9	16	16	NUM
fbem-26659	67	10	of	of	ADP
fbem-26659	67	11	whether	whether	SCONJ
fbem-26659	67	12	each	each	DET
fbem-26659	67	13	contract	contract	NOUN
fbem-26659	67	14	conveys	convey	VERB
fbem-26659	67	15	to	to	ADP
fbem-26659	67	16	the	the	DET
fbem-26659	67	17	lessee	lessee	NOUN
fbem-26659	67	18	the	the	DET
fbem-26659	67	19	right	right	NOUN
fbem-26659	67	20	to	to	PART
fbem-26659	67	21	control	control	VERB
fbem-26659	67	22	the	the	DET
fbem-26659	67	23	use	use	NOUN
fbem-26659	67	24	of	of	ADP
fbem-26659	67	25	an	an	DET
fbem-26659	67	26	identified	identify	VERB
fbem-26659	67	27	asset	asset	NOUN
fbem-26659	67	28	is	be	AUX
fbem-26659	67	29	similar	similar	ADJ
fbem-26659	67	30	to	to	ADP
fbem-26659	67	31	asc	asc	PROPN
fbem-26659	67	32	842	842	NUM
fbem-26659	67	33	(	(	PUNCT
fbem-26659	67	34	ifrs	ifrs	PROPN
fbem-26659	67	35	,	,	PUNCT
fbem-26659	67	36	n.d	n.d	PROPN
fbem-26659	67	37	.	.	PROPN
fbem-26659	67	38	)	)	PUNCT
fbem-26659	67	39	.	.	PUNCT
fbem-26659	68	1	in	in	ADP
fbem-26659	68	2	the	the	DET
fbem-26659	68	3	sedan	sedan	NOUN
fbem-26659	68	4	contract	contract	NOUN
fbem-26659	68	5	between	between	ADP
fbem-26659	68	6	auto	auto	PROPN
fbem-26659	68	7	inc	inc	PROPN
fbem-26659	68	8	.	.	PROPN
fbem-26659	68	9	and	and	CCONJ
fbem-26659	68	10	trans	trans	PROPN
fbem-26659	68	11	-	-	PROPN
fbem-26659	68	12	atlantic	atlantic	PROPN
fbem-26659	68	13	inc	inc	PROPN
fbem-26659	68	14	.	.	PROPN
fbem-26659	68	15	,	,	PUNCT
fbem-26659	68	16	mv	mv	PROPN
fbem-26659	68	17	manhattan	manhattan	PROPN
fbem-26659	68	18	is	be	AUX
fbem-26659	68	19	strictly	strictly	ADV
fbem-26659	68	20	instructed	instruct	VERB
fbem-26659	68	21	by	by	ADP
fbem-26659	68	22	auto	auto	PROPN
fbem-26659	68	23	inc	inc	PROPN
fbem-26659	68	24	.	.	PROPN
fbem-26659	68	25	in	in	ADP
fbem-26659	68	26	terms	term	NOUN
fbem-26659	68	27	of	of	ADP
fbem-26659	68	28	the	the	DET
fbem-26659	68	29	number	number	NOUN
fbem-26659	68	30	of	of	ADP
fbem-26659	68	31	sedan	sedan	NOUN
fbem-26659	68	32	cars	car	NOUN
fbem-26659	68	33	to	to	PART
fbem-26659	68	34	be	be	AUX
fbem-26659	68	35	dispatched	dispatch	VERB
fbem-26659	68	36	,	,	PUNCT
fbem-26659	68	37	where	where	SCONJ
fbem-26659	68	38	to	to	PART
fbem-26659	68	39	go	go	VERB
fbem-26659	68	40	,	,	PUNCT
fbem-26659	68	41	and	and	CCONJ
fbem-26659	68	42	when	when	SCONJ
fbem-26659	68	43	to	to	PART
fbem-26659	68	44	dispatch	dispatch	VERB
fbem-26659	68	45	.	.	PUNCT
fbem-26659	69	1	not	not	PART
fbem-26659	69	2	only	only	ADV
fbem-26659	69	3	that	that	PRON
fbem-26659	69	4	,	,	PUNCT
fbem-26659	69	5	but	but	CCONJ
fbem-26659	69	6	auto	auto	PROPN
fbem-26659	69	7	inc	inc	PROPN
fbem-26659	69	8	.	.	PROPN
fbem-26659	69	9	can	can	AUX
fbem-26659	69	10	also	also	ADV
fbem-26659	69	11	control	control	VERB
fbem-26659	69	12	the	the	DET
fbem-26659	69	13	use	use	NOUN
fbem-26659	69	14	of	of	ADP
fbem-26659	69	15	assets	asset	NOUN
fbem-26659	69	16	(	(	PUNCT
fbem-26659	69	17	ifrs	ifrs	PROPN
fbem-26659	69	18	,	,	PUNCT
fbem-26659	69	19	n.d	n.d	PROPN
fbem-26659	69	20	.	.	PROPN
fbem-26659	69	21	)	)	PUNCT
fbem-26659	69	22	.	.	PUNCT
fbem-26659	70	1	these	these	DET
fbem-26659	70	2	clauses	clause	NOUN
fbem-26659	70	3	satisfy	satisfy	VERB
fbem-26659	70	4	the	the	DET
fbem-26659	70	5	requirement	requirement	NOUN
fbem-26659	70	6	that	that	SCONJ
fbem-26659	70	7	the	the	DET
fbem-26659	70	8	customer	customer	NOUN
fbem-26659	70	9	has	have	AUX
fbem-26659	70	10	the	the	DET
fbem-26659	70	11	right	right	NOUN
fbem-26659	70	12	to	to	PART
fbem-26659	70	13	direct	direct	VERB
fbem-26659	70	14	how	how	SCONJ
fbem-26659	70	15	and	and	CCONJ
fbem-26659	70	16	for	for	ADP
fbem-26659	70	17	what	what	DET
fbem-26659	70	18	purpose	purpose	NOUN
fbem-26659	70	19	the	the	DET
fbem-26659	70	20	asset	asset	NOUN
fbem-26659	70	21	is	be	AUX
fbem-26659	70	22	used	use	VERB
fbem-26659	70	23	throughout	throughout	ADP
fbem-26659	70	24	its	its	PRON
fbem-26659	70	25	period	period	NOUN
fbem-26659	70	26	of	of	ADP
fbem-26659	70	27	use	use	NOUN
fbem-26659	70	28	,	,	PUNCT
fbem-26659	70	29	so	so	ADV
fbem-26659	70	30	under	under	ADP
fbem-26659	70	31	ifrs	ifrs	PROPN
fbem-26659	70	32	16	16	NUM
fbem-26659	70	33	,	,	PUNCT
fbem-26659	70	34	as	as	ADV
fbem-26659	70	35	far	far	ADV
fbem-26659	70	36	as	as	SCONJ
fbem-26659	70	37	the	the	DET
fbem-26659	70	38	sedan	sedan	NOUN
fbem-26659	70	39	car	car	NOUN
fbem-26659	70	40	contract	contract	NOUN
fbem-26659	70	41	is	be	AUX
fbem-26659	70	42	concerned	concern	VERB
fbem-26659	70	43	,	,	PUNCT
fbem-26659	70	44	auto	auto	PROPN
fbem-26659	70	45	inc	inc	PROPN
fbem-26659	70	46	.	.	PROPN
fbem-26659	70	47	does	do	AUX
fbem-26659	70	48	have	have	VERB
fbem-26659	70	49	the	the	DET
fbem-26659	70	50	right	right	NOUN
fbem-26659	70	51	to	to	PART
fbem-26659	70	52	use	use	VERB
fbem-26659	70	53	the	the	DET
fbem-26659	70	54	identified	identify	VERB
fbem-26659	70	55	asset	asset	NOUN
fbem-26659	70	56	.	.	PUNCT
fbem-26659	71	1	it	it	PRON
fbem-26659	71	2	goes	go	VERB
fbem-26659	71	3	without	without	ADP
fbem-26659	71	4	saying	say	VERB
fbem-26659	71	5	that	that	SCONJ
fbem-26659	71	6	the	the	DET
fbem-26659	71	7	right	right	NOUN
fbem-26659	71	8	to	to	PART
fbem-26659	71	9	control	control	VERB
fbem-26659	71	10	the	the	DET
fbem-26659	71	11	use	use	NOUN
fbem-26659	71	12	of	of	ADP
fbem-26659	71	13	an	an	DET
fbem-26659	71	14	identifiable	identifiable	ADJ
fbem-26659	71	15	asset	asset	NOUN
fbem-26659	71	16	does	do	AUX
fbem-26659	71	17	not	not	PART
fbem-26659	71	18	exist	exist	VERB
fbem-26659	71	19	if	if	SCONJ
fbem-26659	71	20	there	there	PRON
fbem-26659	71	21	is	be	VERB
fbem-26659	71	22	no	no	DET
fbem-26659	71	23	identifiable	identifiable	ADJ
fbem-26659	71	24	asset	asset	NOUN
fbem-26659	71	25	in	in	ADP
fbem-26659	71	26	the	the	DET
fbem-26659	71	27	first	first	ADJ
fbem-26659	71	28	place	place	NOUN
fbem-26659	71	29	.	.	PUNCT
fbem-26659	72	1	so	so	ADV
fbem-26659	72	2	auto	auto	PROPN
fbem-26659	72	3	inc	inc	PROPN
fbem-26659	72	4	.	.	PROPN
fbem-26659	72	5	does	do	AUX
fbem-26659	72	6	not	not	PART
fbem-26659	72	7	have	have	VERB
fbem-26659	72	8	control	control	NOUN
fbem-26659	72	9	over	over	ADP
fbem-26659	72	10	the	the	DET
fbem-26659	72	11	identifiable	identifiable	ADJ
fbem-26659	72	12	assets	asset	NOUN
fbem-26659	72	13	in	in	ADP
fbem-26659	72	14	the	the	DET
fbem-26659	72	15	luxury	luxury	NOUN
fbem-26659	72	16	car	car	NOUN
fbem-26659	72	17	contract	contract	NOUN
fbem-26659	72	18	(	(	PUNCT
fbem-26659	72	19	li	li	PROPN
fbem-26659	72	20	et	et	PROPN
fbem-26659	72	21	al	al	PROPN
fbem-26659	72	22	.	.	PROPN
fbem-26659	72	23	,	,	PUNCT
fbem-26659	72	24	2024	2024	NUM
fbem-26659	72	25	)	)	PUNCT
fbem-26659	72	26	.	.	PUNCT
fbem-26659	73	1	in	in	ADP
fbem-26659	73	2	general	general	ADJ
fbem-26659	73	3	,	,	PUNCT
fbem-26659	73	4	fasb	fasb	NOUN
fbem-26659	73	5	and	and	CCONJ
fbem-26659	73	6	iasb	iasb	NOUN
fbem-26659	73	7	have	have	AUX
fbem-26659	73	8	gradually	gradually	ADV
fbem-26659	73	9	converged	converge	VERB
fbem-26659	73	10	in	in	ADP
fbem-26659	73	11	determining	determine	VERB
fbem-26659	73	12	whether	whether	SCONJ
fbem-26659	73	13	a	a	DET
fbem-26659	73	14	contract	contract	NOUN
fbem-26659	73	15	is	be	AUX
fbem-26659	73	16	a	a	DET
fbem-26659	73	17	lease	lease	NOUN
fbem-26659	73	18	or	or	CCONJ
fbem-26659	73	19	contains	contain	VERB
fbem-26659	73	20	a	a	DET
fbem-26659	73	21	lease	lease	NOUN
fbem-26659	73	22	when	when	SCONJ
fbem-26659	73	23	formulating	formulate	VERB
fbem-26659	73	24	lease	lease	NOUN
fbem-26659	73	25	standards	standard	NOUN
fbem-26659	73	26	.	.	PUNCT
fbem-26659	74	1	however	however	ADV
fbem-26659	74	2	,	,	PUNCT
fbem-26659	74	3	there	there	PRON
fbem-26659	74	4	are	be	VERB
fbem-26659	74	5	still	still	ADV
fbem-26659	74	6	38	38	NUM
fbem-26659	74	7	differences	difference	NOUN
fbem-26659	74	8	in	in	ADP
fbem-26659	74	9	terms	term	NOUN
fbem-26659	74	10	of	of	ADP
fbem-26659	74	11	effective	effective	ADJ
fbem-26659	74	12	date	date	NOUN
fbem-26659	74	13	,	,	PUNCT
fbem-26659	74	14	transition	transition	NOUN
fbem-26659	74	15	approach	approach	NOUN
fbem-26659	74	16	,	,	PUNCT
fbem-26659	74	17	low	low	ADJ
fbem-26659	74	18	-	-	PUNCT
fbem-26659	74	19	value	value	NOUN
fbem-26659	74	20	threshold	threshold	NOUN
fbem-26659	74	21	and	and	CCONJ
fbem-26659	74	22	lease	lease	VERB
fbem-26659	74	23	classification	classification	NOUN
fbem-26659	74	24	(	(	PUNCT
fbem-26659	74	25	mccallum	mccallum	PROPN
fbem-26659	74	26	et	et	PROPN
fbem-26659	74	27	al	al	PROPN
fbem-26659	74	28	.	.	PROPN
fbem-26659	74	29	,	,	PUNCT
fbem-26659	74	30	2020	2020	NUM
fbem-26659	74	31	)	)	PUNCT
fbem-26659	74	32	.	.	PUNCT
fbem-26659	75	1	3	3	X
fbem-26659	75	2	.	.	X
fbem-26659	75	3	conclusion	conclusion	NOUN
fbem-26659	75	4	this	this	DET
fbem-26659	75	5	case	case	NOUN
fbem-26659	75	6	highlights	highlight	VERB
fbem-26659	75	7	the	the	DET
fbem-26659	75	8	critical	critical	ADJ
fbem-26659	75	9	importance	importance	NOUN
fbem-26659	75	10	of	of	ADP
fbem-26659	75	11	correctly	correctly	ADV
fbem-26659	75	12	identifying	identify	VERB
fbem-26659	75	13	and	and	CCONJ
fbem-26659	75	14	classifying	classify	VERB
fbem-26659	75	15	leases	lease	NOUN
fbem-26659	75	16	under	under	ADP
fbem-26659	75	17	asc	asc	PROPN
fbem-26659	75	18	842	842	NUM
fbem-26659	75	19	and	and	CCONJ
fbem-26659	75	20	ifrs	ifrs	PROPN
fbem-26659	75	21	16	16	NUM
fbem-26659	75	22	.	.	PUNCT
fbem-26659	76	1	businesses	business	NOUN
fbem-26659	76	2	must	must	AUX
fbem-26659	76	3	thoroughly	thoroughly	ADV
fbem-26659	76	4	evaluate	evaluate	VERB
fbem-26659	76	5	their	their	PRON
fbem-26659	76	6	contracts	contract	NOUN
fbem-26659	76	7	to	to	PART
fbem-26659	76	8	determine	determine	VERB
fbem-26659	76	9	whether	whether	SCONJ
fbem-26659	76	10	they	they	PRON
fbem-26659	76	11	contain	contain	VERB
fbem-26659	76	12	identifiable	identifiable	ADJ
fbem-26659	76	13	assets	asset	NOUN
fbem-26659	76	14	and	and	CCONJ
fbem-26659	76	15	whether	whether	SCONJ
fbem-26659	76	16	the	the	DET
fbem-26659	76	17	lessee	lessee	NOUN
fbem-26659	76	18	has	have	VERB
fbem-26659	76	19	control	control	NOUN
fbem-26659	76	20	over	over	ADP
fbem-26659	76	21	those	those	DET
fbem-26659	76	22	assets	asset	NOUN
fbem-26659	76	23	.	.	PUNCT
fbem-26659	77	1	this	this	PRON
fbem-26659	77	2	ensures	ensure	VERB
fbem-26659	77	3	accurate	accurate	ADJ
fbem-26659	77	4	financial	financial	ADJ
fbem-26659	77	5	reporting	reporting	NOUN
fbem-26659	77	6	and	and	CCONJ
fbem-26659	77	7	compliance	compliance	NOUN
fbem-26659	77	8	with	with	ADP
fbem-26659	77	9	relevant	relevant	ADJ
fbem-26659	77	10	accounting	accounting	NOUN
fbem-26659	77	11	standards	standard	NOUN
fbem-26659	77	12	.	.	PUNCT
fbem-26659	78	1	the	the	DET
fbem-26659	78	2	analysis	analysis	NOUN
fbem-26659	78	3	demonstrates	demonstrate	VERB
fbem-26659	78	4	that	that	SCONJ
fbem-26659	78	5	identifying	identify	VERB
fbem-26659	78	6	specific	specific	ADJ
fbem-26659	78	7	assets	asset	NOUN
fbem-26659	78	8	in	in	ADP
fbem-26659	78	9	a	a	DET
fbem-26659	78	10	contract	contract	NOUN
fbem-26659	78	11	and	and	CCONJ
fbem-26659	78	12	assessing	assess	VERB
fbem-26659	78	13	the	the	DET
fbem-26659	78	14	lessee	lessee	NOUN
fbem-26659	78	15	’s	’s	PART
fbem-26659	78	16	control	control	NOUN
fbem-26659	78	17	over	over	ADP
fbem-26659	78	18	their	their	PRON
fbem-26659	78	19	use	use	NOUN
fbem-26659	78	20	are	be	AUX
fbem-26659	78	21	essential	essential	ADJ
fbem-26659	78	22	steps	step	NOUN
fbem-26659	78	23	in	in	ADP
fbem-26659	78	24	lease	lease	NOUN
fbem-26659	78	25	classification	classification	NOUN
fbem-26659	78	26	.	.	PUNCT
fbem-26659	79	1	in	in	ADP
fbem-26659	79	2	the	the	DET
fbem-26659	79	3	case	case	NOUN
fbem-26659	79	4	of	of	ADP
fbem-26659	79	5	the	the	DET
fbem-26659	79	6	sedan	sedan	NOUN
fbem-26659	79	7	contract	contract	NOUN
fbem-26659	79	8	,	,	PUNCT
fbem-26659	79	9	auto	auto	PROPN
fbem-26659	79	10	inc	inc	PROPN
fbem-26659	79	11	.	.	PROPN
fbem-26659	79	12	’s	’s	PART
fbem-26659	79	13	control	control	NOUN
fbem-26659	79	14	over	over	ADP
fbem-26659	79	15	mv	mv	PROPN
fbem-26659	79	16	manhattan	manhattan	PROPN
fbem-26659	79	17	led	lead	VERB
fbem-26659	79	18	to	to	ADP
fbem-26659	79	19	a	a	DET
fbem-26659	79	20	clear	clear	ADJ
fbem-26659	79	21	determination	determination	NOUN
fbem-26659	79	22	that	that	SCONJ
fbem-26659	79	23	the	the	DET
fbem-26659	79	24	contract	contract	NOUN
fbem-26659	79	25	constituted	constitute	VERB
fbem-26659	79	26	a	a	DET
fbem-26659	79	27	lease	lease	NOUN
fbem-26659	79	28	,	,	PUNCT
fbem-26659	79	29	while	while	SCONJ
fbem-26659	79	30	the	the	DET
fbem-26659	79	31	absence	absence	NOUN
fbem-26659	79	32	of	of	ADP
fbem-26659	79	33	an	an	DET
fbem-26659	79	34	identifiable	identifiable	ADJ
fbem-26659	79	35	asset	asset	NOUN
fbem-26659	79	36	and	and	CCONJ
fbem-26659	79	37	control	control	NOUN
fbem-26659	79	38	in	in	ADP
fbem-26659	79	39	the	the	DET
fbem-26659	79	40	luxury	luxury	NOUN
fbem-26659	79	41	car	car	NOUN
fbem-26659	79	42	contract	contract	NOUN
fbem-26659	79	43	resulted	result	VERB
fbem-26659	79	44	in	in	ADP
fbem-26659	79	45	a	a	DET
fbem-26659	79	46	different	different	ADJ
fbem-26659	79	47	conclusion	conclusion	NOUN
fbem-26659	79	48	.	.	PUNCT
fbem-26659	80	1	understanding	understand	VERB
fbem-26659	80	2	the	the	DET
fbem-26659	80	3	impact	impact	NOUN
fbem-26659	80	4	of	of	ADP
fbem-26659	80	5	ifrs	ifrs	PROPN
fbem-26659	80	6	16	16	NUM
fbem-26659	80	7	and	and	CCONJ
fbem-26659	80	8	asc	asc	PROPN
fbem-26659	80	9	842	842	NUM
fbem-26659	80	10	differences	difference	NOUN
fbem-26659	80	11	:	:	PUNCT
fbem-26659	80	12	although	although	SCONJ
fbem-26659	80	13	the	the	DET
fbem-26659	80	14	two	two	NUM
fbem-26659	80	15	standards	standard	NOUN
fbem-26659	80	16	have	have	AUX
fbem-26659	80	17	converged	converge	VERB
fbem-26659	80	18	significantly	significantly	ADV
fbem-26659	80	19	,	,	PUNCT
fbem-26659	80	20	the	the	DET
fbem-26659	80	21	retention	retention	NOUN
fbem-26659	80	22	of	of	ADP
fbem-26659	80	23	two	two	NUM
fbem-26659	80	24	lease	lease	NOUN
fbem-26659	80	25	types	type	NOUN
fbem-26659	80	26	in	in	ADP
fbem-26659	80	27	asc	asc	PROPN
fbem-26659	80	28	842	842	NUM
fbem-26659	80	29	compared	compare	VERB
fbem-26659	80	30	to	to	ADP
fbem-26659	80	31	ifrs	ifrs	PROPN
fbem-26659	80	32	16	16	NUM
fbem-26659	80	33	’s	’s	PART
fbem-26659	80	34	single	single	ADJ
fbem-26659	80	35	lease	lease	NOUN
fbem-26659	80	36	model	model	NOUN
fbem-26659	80	37	means	mean	VERB
fbem-26659	80	38	that	that	SCONJ
fbem-26659	80	39	companies	company	NOUN
fbem-26659	80	40	operating	operate	VERB
fbem-26659	80	41	in	in	ADP
fbem-26659	80	42	multiple	multiple	ADJ
fbem-26659	80	43	jurisdictions	jurisdiction	NOUN
fbem-26659	80	44	may	may	AUX
fbem-26659	80	45	need	need	VERB
fbem-26659	80	46	to	to	PART
fbem-26659	80	47	adopt	adopt	VERB
fbem-26659	80	48	different	different	ADJ
fbem-26659	80	49	approaches	approach	NOUN
fbem-26659	80	50	to	to	PART
fbem-26659	80	51	lease	lease	VERB
fbem-26659	80	52	classification	classification	NOUN
fbem-26659	80	53	and	and	CCONJ
fbem-26659	80	54	reporting	reporting	NOUN
fbem-26659	80	55	.	.	PUNCT
fbem-26659	81	1	this	this	PRON
fbem-26659	81	2	reinforces	reinforce	VERB
fbem-26659	81	3	the	the	DET
fbem-26659	81	4	need	need	NOUN
fbem-26659	81	5	for	for	SCONJ
fbem-26659	81	6	companies	company	NOUN
fbem-26659	81	7	to	to	PART
fbem-26659	81	8	remain	remain	VERB
fbem-26659	81	9	vigilant	vigilant	ADJ
fbem-26659	81	10	and	and	CCONJ
fbem-26659	81	11	adaptable	adaptable	ADJ
fbem-26659	81	12	when	when	SCONJ
fbem-26659	81	13	applying	apply	VERB
fbem-26659	81	14	these	these	DET
fbem-26659	81	15	standards	standard	NOUN
fbem-26659	81	16	to	to	ADP
fbem-26659	81	17	their	their	PRON
fbem-26659	81	18	global	global	ADJ
fbem-26659	81	19	operations	operation	NOUN
fbem-26659	81	20	.	.	PUNCT
fbem-26659	82	1	from	from	ADP
fbem-26659	82	2	the	the	DET
fbem-26659	82	3	case	case	NOUN
fbem-26659	82	4	,	,	PUNCT
fbem-26659	82	5	we	we	PRON
fbem-26659	82	6	can	can	AUX
fbem-26659	82	7	know	know	VERB
fbem-26659	82	8	that	that	SCONJ
fbem-26659	82	9	among	among	ADP
fbem-26659	82	10	the	the	DET
fbem-26659	82	11	sedan	sedan	NOUN
fbem-26659	82	12	car	car	NOUN
fbem-26659	82	13	contract	contract	NOUN
fbem-26659	82	14	and	and	CCONJ
fbem-26659	82	15	the	the	DET
fbem-26659	82	16	luxury	luxury	NOUN
fbem-26659	82	17	car	car	NOUN
fbem-26659	82	18	contract	contract	NOUN
fbem-26659	82	19	,	,	PUNCT
fbem-26659	82	20	only	only	ADV
fbem-26659	82	21	the	the	DET
fbem-26659	82	22	sedan	sedan	NOUN
fbem-26659	82	23	car	car	NOUN
fbem-26659	82	24	contract	contract	NOUN
fbem-26659	82	25	has	have	VERB
fbem-26659	82	26	an	an	DET
fbem-26659	82	27	identifiable	identifiable	ADJ
fbem-26659	82	28	asset	asset	NOUN
fbem-26659	82	29	,	,	PUNCT
fbem-26659	82	30	and	and	CCONJ
fbem-26659	82	31	that	that	SCONJ
fbem-26659	82	32	asset	asset	NOUN
fbem-26659	82	33	is	be	AUX
fbem-26659	82	34	mv	mv	PROPN
fbem-26659	82	35	manhattan	manhattan	PROPN
fbem-26659	82	36	.	.	PUNCT
fbem-26659	83	1	mv	mv	PROPN
fbem-26659	83	2	manhattan	manhattan	PROPN
fbem-26659	83	3	was	be	AUX
fbem-26659	83	4	committed	commit	VERB
fbem-26659	83	5	to	to	ADP
fbem-26659	83	6	delivering	deliver	VERB
fbem-26659	83	7	auto	auto	PROPN
fbem-26659	83	8	inc	inc	PROPN
fbem-26659	83	9	.	.	PROPN
fbem-26659	83	10	sedans	sedan	NOUN
fbem-26659	83	11	for	for	ADP
fbem-26659	83	12	the	the	DET
fbem-26659	83	13	duration	duration	NOUN
fbem-26659	83	14	of	of	ADP
fbem-26659	83	15	the	the	DET
fbem-26659	83	16	contract	contract	NOUN
fbem-26659	83	17	and	and	CCONJ
fbem-26659	83	18	was	be	AUX
fbem-26659	83	19	also	also	ADV
fbem-26659	83	20	explicitly	explicitly	ADV
fbem-26659	83	21	specified	specify	VERB
fbem-26659	83	22	.	.	PUNCT
fbem-26659	84	1	likewise	likewise	ADV
fbem-26659	84	2	,	,	PUNCT
fbem-26659	84	3	we	we	PRON
fbem-26659	84	4	also	also	ADV
fbem-26659	84	5	believe	believe	VERB
fbem-26659	84	6	that	that	SCONJ
fbem-26659	84	7	the	the	DET
fbem-26659	84	8	contract	contract	NOUN
fbem-26659	84	9	transfers	transfer	NOUN
fbem-26659	84	10	right	right	ADJ
fbem-26659	84	11	to	to	PART
fbem-26659	84	12	control	control	VERB
fbem-26659	84	13	the	the	DET
fbem-26659	84	14	use	use	NOUN
fbem-26659	84	15	of	of	ADP
fbem-26659	84	16	mv	mv	PROPN
fbem-26659	84	17	manhattan	manhattan	PROPN
fbem-26659	84	18	to	to	ADP
fbem-26659	84	19	auto	auto	PROPN
fbem-26659	84	20	inc	inc	PROPN
fbem-26659	84	21	.	.	PROPN
fbem-26659	84	22	in	in	ADP
fbem-26659	84	23	the	the	DET
fbem-26659	84	24	luxury	luxury	NOUN
fbem-26659	84	25	car	car	NOUN
fbem-26659	84	26	contract	contract	NOUN
fbem-26659	84	27	,	,	PUNCT
fbem-26659	84	28	there	there	PRON
fbem-26659	84	29	are	be	VERB
fbem-26659	84	30	no	no	DET
fbem-26659	84	31	explicitly	explicitly	ADV
fbem-26659	84	32	specified	specify	VERB
fbem-26659	84	33	assets	asset	NOUN
fbem-26659	84	34	like	like	ADP
fbem-26659	84	35	mv	mv	PROPN
fbem-26659	84	36	manhattan	manhattan	PROPN
fbem-26659	84	37	,	,	PUNCT
fbem-26659	84	38	so	so	SCONJ
fbem-26659	84	39	there	there	PRON
fbem-26659	84	40	are	be	VERB
fbem-26659	84	41	no	no	DET
fbem-26659	84	42	identifiable	identifiable	ADJ
fbem-26659	84	43	assets	asset	NOUN
fbem-26659	84	44	,	,	PUNCT
fbem-26659	84	45	which	which	PRON
fbem-26659	84	46	means	mean	VERB
fbem-26659	84	47	that	that	SCONJ
fbem-26659	84	48	there	there	PRON
fbem-26659	84	49	is	be	VERB
fbem-26659	84	50	no	no	DET
fbem-26659	84	51	right	right	NOUN
fbem-26659	84	52	to	to	PART
fbem-26659	84	53	control	control	VERB
fbem-26659	84	54	the	the	DET
fbem-26659	84	55	use	use	NOUN
fbem-26659	84	56	of	of	ADP
fbem-26659	84	57	identifiable	identifiable	ADJ
fbem-26659	84	58	assets	asset	NOUN
fbem-26659	84	59	.	.	PUNCT
fbem-26659	85	1	in	in	ADP
fbem-26659	85	2	conclusion	conclusion	NOUN
fbem-26659	85	3	,	,	PUNCT
fbem-26659	85	4	the	the	DET
fbem-26659	85	5	analysis	analysis	NOUN
fbem-26659	85	6	of	of	ADP
fbem-26659	85	7	auto	auto	PROPN
fbem-26659	85	8	inc	inc	PROPN
fbem-26659	85	9	.	.	PROPN
fbem-26659	85	10	and	and	CCONJ
fbem-26659	85	11	trans	trans	PROPN
fbem-26659	85	12	-	-	PROPN
fbem-26659	85	13	atlantic	atlantic	PROPN
fbem-26659	85	14	inc	inc	PROPN
fbem-26659	85	15	.	.	PROPN
fbem-26659	85	16	’s	’s	PART
fbem-26659	85	17	sedan	sedan	NOUN
fbem-26659	85	18	and	and	CCONJ
fbem-26659	85	19	luxury	luxury	NOUN
fbem-26659	85	20	car	car	NOUN
fbem-26659	85	21	contracts	contract	NOUN
fbem-26659	85	22	under	under	ADP
fbem-26659	85	23	both	both	DET
fbem-26659	85	24	asc	asc	PROPN
fbem-26659	85	25	842	842	NUM
fbem-26659	85	26	and	and	CCONJ
fbem-26659	85	27	ifrs	ifrs	PROPN
fbem-26659	85	28	16	16	NUM
fbem-26659	85	29	provides	provide	VERB
fbem-26659	85	30	a	a	DET
fbem-26659	85	31	practical	practical	ADJ
fbem-26659	85	32	demonstration	demonstration	NOUN
fbem-26659	85	33	of	of	ADP
fbem-26659	85	34	how	how	SCONJ
fbem-26659	85	35	to	to	PART
fbem-26659	85	36	identify	identify	VERB
fbem-26659	85	37	and	and	CCONJ
fbem-26659	85	38	classify	classify	VERB
fbem-26659	85	39	leases	lease	NOUN
fbem-26659	85	40	.	.	PUNCT
fbem-26659	86	1	understanding	understand	VERB
fbem-26659	86	2	the	the	DET
fbem-26659	86	3	nuances	nuance	NOUN
fbem-26659	86	4	of	of	ADP
fbem-26659	86	5	both	both	DET
fbem-26659	86	6	standards	standard	NOUN
fbem-26659	86	7	allows	allow	VERB
fbem-26659	86	8	businesses	business	NOUN
fbem-26659	86	9	to	to	PART
fbem-26659	86	10	navigate	navigate	VERB
fbem-26659	86	11	lease	lease	NOUN
fbem-26659	86	12	accounting	accounting	NOUN
fbem-26659	86	13	with	with	ADP
fbem-26659	86	14	greater	great	ADJ
fbem-26659	86	15	clarity	clarity	NOUN
fbem-26659	86	16	and	and	CCONJ
fbem-26659	86	17	ensure	ensure	VERB
fbem-26659	86	18	compliance	compliance	NOUN
fbem-26659	86	19	with	with	ADP
fbem-26659	86	20	regulatory	regulatory	ADJ
fbem-26659	86	21	requirements	requirement	NOUN
fbem-26659	86	22	.	.	PUNCT
fbem-26659	87	1	references	reference	NOUN
fbem-26659	87	2	[	[	X
fbem-26659	87	3	1	1	NUM
fbem-26659	87	4	]	]	PUNCT
fbem-26659	87	5	aghimien	aghimien	NOUN
fbem-26659	87	6	,	,	PUNCT
fbem-26659	87	7	p.	p.	NOUN
fbem-26659	87	8	,	,	PUNCT
fbem-26659	87	9	&	&	CCONJ
fbem-26659	87	10	matherly	matherly	ADV
fbem-26659	87	11	-	-	PUNCT
fbem-26659	87	12	szczechowski	szczechowski	ADJ
fbem-26659	87	13	,	,	PUNCT
fbem-26659	87	14	r.	r.	PROPN
fbem-26659	87	15	(	(	PUNCT
fbem-26659	87	16	2021	2021	NUM
fbem-26659	87	17	)	)	PUNCT
fbem-26659	87	18	.	.	PUNCT
fbem-26659	88	1	asc	asc	PROPN
fbem-26659	88	2	842	842	NUM
fbem-26659	88	3	–	–	PUNCT
fbem-26659	88	4	new	new	ADJ
fbem-26659	88	5	lease	lease	NOUN
fbem-26659	88	6	accounting	accounting	NOUN
fbem-26659	88	7	standard	standard	NOUN
fbem-26659	88	8	.	.	PUNCT
fbem-26659	89	1	academy	academy	PROPN
fbem-26659	89	2	of	of	ADP
fbem-26659	89	3	business	business	PROPN
fbem-26659	89	4	research	research	NOUN
fbem-26659	89	5	journal	journal	NOUN
fbem-26659	89	6	,	,	PUNCT
fbem-26659	89	7	1	1	NUM
fbem-26659	89	8	,	,	PUNCT
fbem-26659	89	9	7	7	NUM
fbem-26659	89	10	-	-	SYM
fbem-26659	89	11	19	19	NUM
fbem-26659	89	12	.	.	PUNCT
fbem-26659	90	1	[	[	X
fbem-26659	90	2	2	2	NUM
fbem-26659	90	3	]	]	X
fbem-26659	90	4	al	al	PROPN
fbem-26659	90	5	-	-	PUNCT
fbem-26659	90	6	matouq	matouq	NOUN
fbem-26659	90	7	,	,	PUNCT
fbem-26659	90	8	m.	m.	NOUN
fbem-26659	90	9	(	(	PUNCT
fbem-26659	90	10	2022	2022	NUM
fbem-26659	90	11	)	)	PUNCT
fbem-26659	90	12	.	.	PUNCT
fbem-26659	91	1	asc	asc	PROPN
fbem-26659	91	2	842	842	NUM
fbem-26659	91	3	and	and	CCONJ
fbem-26659	91	4	the	the	DET
fbem-26659	91	5	investment	investment	NOUN
fbem-26659	91	6	,	,	PUNCT
fbem-26659	91	7	financing	financing	NOUN
fbem-26659	91	8	,	,	PUNCT
fbem-26659	91	9	and	and	CCONJ
fbem-26659	91	10	accounting	accounting	NOUN
fbem-26659	91	11	decisions	decision	NOUN
fbem-26659	91	12	of	of	ADP
fbem-26659	91	13	ebitda	ebitda	NOUN
fbem-26659	91	14	-	-	PUNCT
fbem-26659	91	15	focused	focus	VERB
fbem-26659	91	16	firms	firm	NOUN
fbem-26659	91	17	.	.	PUNCT
fbem-26659	92	1	the	the	DET
fbem-26659	92	2	george	george	PROPN
fbem-26659	92	3	washington	washington	PROPN
fbem-26659	92	4	university	university	PROPN
fbem-26659	92	5	.	.	PUNCT
fbem-26659	93	1	[	[	X
fbem-26659	93	2	3	3	NUM
fbem-26659	93	3	]	]	X
fbem-26659	93	4	cheng	cheng	PROPN
fbem-26659	93	5	,	,	PUNCT
fbem-26659	93	6	a.	a.	PROPN
fbem-26659	93	7	,	,	PUNCT
fbem-26659	93	8	geng	geng	PROPN
fbem-26659	93	9	,	,	PUNCT
fbem-26659	93	10	y.	y.	PROPN
fbem-26659	93	11	,	,	PUNCT
fbem-26659	93	12	&	&	CCONJ
fbem-26659	93	13	zhao	zhao	PROPN
fbem-26659	93	14	,	,	PUNCT
fbem-26659	93	15	s.	s.	PROPN
fbem-26659	93	16	(	(	PUNCT
fbem-26659	93	17	2022	2022	NUM
fbem-26659	93	18	)	)	PUNCT
fbem-26659	93	19	.	.	PUNCT
fbem-26659	94	1	operating	operate	VERB
fbem-26659	94	2	leases	lease	NOUN
fbem-26659	94	3	and	and	CCONJ
fbem-26659	94	4	the	the	DET
fbem-26659	94	5	market	market	NOUN
fbem-26659	94	6	's	's	PART
fbem-26659	94	7	assessment	assessment	NOUN
fbem-26659	94	8	of	of	ADP
fbem-26659	94	9	equity	equity	NOUN
fbem-26659	94	10	risk	risk	NOUN
fbem-26659	94	11	:	:	PUNCT
fbem-26659	94	12	evidence	evidence	NOUN
fbem-26659	94	13	from	from	ADP
fbem-26659	94	14	the	the	DET
fbem-26659	94	15	adoption	adoption	NOUN
fbem-26659	94	16	of	of	ADP
fbem-26659	94	17	asc	asc	PROPN
fbem-26659	94	18	842	842	NUM
fbem-26659	94	19	.	.	PUNCT
fbem-26659	94	20	available	available	ADJ
fbem-26659	94	21	at	at	ADP
fbem-26659	94	22	ssrn	ssrn	NOUN
fbem-26659	94	23	.	.	PUNCT
fbem-26659	95	1	[	[	X
fbem-26659	95	2	4	4	NUM
fbem-26659	95	3	]	]	PUNCT
fbem-26659	95	4	enache	enache	PROPN
fbem-26659	95	5	,	,	PUNCT
fbem-26659	95	6	l.	l.	PROPN
fbem-26659	95	7	,	,	PUNCT
fbem-26659	95	8	griffin	griffin	PROPN
fbem-26659	95	9	,	,	PUNCT
fbem-26659	95	10	p.	p.	NOUN
fbem-26659	95	11	a.	a.	NOUN
fbem-26659	95	12	,	,	PUNCT
fbem-26659	95	13	&	&	CCONJ
fbem-26659	95	14	moldovan	moldovan	PROPN
fbem-26659	95	15	,	,	PUNCT
fbem-26659	95	16	r.	r.	PROPN
fbem-26659	95	17	(	(	PUNCT
fbem-26659	95	18	2023	2023	NUM
fbem-26659	95	19	)	)	PUNCT
fbem-26659	95	20	.	.	PUNCT
fbem-26659	96	1	clarification	clarification	NOUN
fbem-26659	96	2	or	or	CCONJ
fbem-26659	96	3	confusion	confusion	NOUN
fbem-26659	96	4	:	:	PUNCT
fbem-26659	96	5	a	a	DET
fbem-26659	96	6	textual	textual	ADJ
fbem-26659	96	7	analysis	analysis	NOUN
fbem-26659	96	8	of	of	ADP
fbem-26659	96	9	asc	asc	PROPN
fbem-26659	96	10	842	842	NUM
fbem-26659	96	11	lease	lease	NOUN
fbem-26659	96	12	transition	transition	NOUN
fbem-26659	96	13	disclosures	disclosure	NOUN
fbem-26659	96	14	.	.	PUNCT
fbem-26659	97	1	european	european	ADJ
fbem-26659	97	2	accounting	accounting	PROPN
fbem-26659	97	3	review	review	PROPN
fbem-26659	97	4	,	,	PUNCT
fbem-26659	97	5	1	1	NUM
fbem-26659	97	6	-	-	SYM
fbem-26659	97	7	32	32	NUM
fbem-26659	97	8	.	.	PUNCT
fbem-26659	98	1	[	[	X
fbem-26659	98	2	5	5	NUM
fbem-26659	98	3	]	]	X
fbem-26659	98	4	financial	financial	ADJ
fbem-26659	98	5	accounting	accounting	NOUN
fbem-26659	98	6	standards	standards	PROPN
fbem-26659	98	7	board	board	NOUN
fbem-26659	98	8	(	(	PUNCT
fbem-26659	98	9	fasb	fasb	PROPN
fbem-26659	98	10	)	)	PUNCT
fbem-26659	98	11	.	.	PUNCT
fbem-26659	99	1	(	(	PUNCT
fbem-26659	99	2	n.d	n.d	PROPN
fbem-26659	99	3	.	.	PROPN
fbem-26659	99	4	)	)	PUNCT
fbem-26659	99	5	.	.	PUNCT
fbem-26659	100	1	accounting	accounting	NOUN
fbem-26659	100	2	standards	standard	NOUN
fbem-26659	100	3	codification	codification	NOUN
fbem-26659	100	4	.	.	PUNCT
fbem-26659	101	1	https://asc.fasb.org/1943274/2147480009	https://asc.fasb.org/1943274/2147480009	X
fbem-26659	102	1	[	[	X
fbem-26659	102	2	6	6	NUM
fbem-26659	102	3	]	]	PUNCT
fbem-26659	102	4	gorman	gorman	NOUN
fbem-26659	102	5	,	,	PUNCT
fbem-26659	102	6	m.	m.	NOUN
fbem-26659	102	7	,	,	PUNCT
fbem-26659	102	8	dps	dps	PROPN
fbem-26659	102	9	,	,	PUNCT
fbem-26659	102	10	b.	b.	PROPN
fbem-26659	102	11	l.	l.	PROPN
fbem-26659	102	12	,	,	PUNCT
fbem-26659	102	13	&	&	CCONJ
fbem-26659	102	14	barbara	barbara	PROPN
fbem-26659	102	15	tarasovich	tarasovich	PROPN
fbem-26659	102	16	,	,	PUNCT
fbem-26659	102	17	d.	d.	PROPN
fbem-26659	102	18	p.	p.	PROPN
fbem-26659	102	19	s.	s.	PROPN
fbem-26659	102	20	(	(	PUNCT
fbem-26659	102	21	2020	2020	NUM
fbem-26659	102	22	)	)	PUNCT
fbem-26659	102	23	.	.	PUNCT
fbem-26659	103	1	analyzing	analyze	VERB
fbem-26659	103	2	performance	performance	NOUN
fbem-26659	103	3	under	under	ADP
fbem-26659	103	4	asc	asc	PROPN
fbem-26659	103	5	842	842	NUM
fbem-26659	103	6	.	.	PUNCT
fbem-26659	103	7	strategic	strategic	ADJ
fbem-26659	103	8	finance	finance	NOUN
fbem-26659	103	9	,	,	PUNCT
fbem-26659	103	10	101(8	101(8	NUM
fbem-26659	103	11	)	)	PUNCT
fbem-26659	103	12	,	,	PUNCT
fbem-26659	103	13	32	32	NUM
fbem-26659	103	14	-	-	SYM
fbem-26659	103	15	39	39	NUM
fbem-26659	103	16	.	.	PUNCT
fbem-26659	104	1	[	[	X
fbem-26659	104	2	7	7	NUM
fbem-26659	104	3	]	]	X
fbem-26659	104	4	heese	heese	PROPN
fbem-26659	104	5	,	,	PUNCT
fbem-26659	104	6	j.	j.	PROPN
fbem-26659	104	7	,	,	PUNCT
fbem-26659	104	8	shin	shin	PROPN
fbem-26659	104	9	,	,	PUNCT
fbem-26659	104	10	a.	a.	PROPN
fbem-26659	104	11	,	,	PUNCT
fbem-26659	104	12	&	&	CCONJ
fbem-26659	104	13	wang	wang	PROPN
fbem-26659	104	14	,	,	PUNCT
fbem-26659	104	15	c.	c.	PROPN
fbem-26659	104	16	c.	c.	PROPN
fbem-26659	104	17	(	(	PUNCT
fbem-26659	104	18	2023	2023	NUM
fbem-26659	104	19	)	)	PUNCT
fbem-26659	104	20	.	.	PUNCT
fbem-26659	105	1	variable	variable	ADJ
fbem-26659	105	2	leases	lease	NOUN
fbem-26659	105	3	under	under	ADP
fbem-26659	105	4	asc	asc	PROPN
fbem-26659	105	5	842	842	NUM
fbem-26659	105	6	:	:	PUNCT
fbem-26659	105	7	first	first	ADJ
fbem-26659	105	8	evidence	evidence	NOUN
fbem-26659	105	9	on	on	ADP
fbem-26659	105	10	properties	property	NOUN
fbem-26659	105	11	and	and	CCONJ
fbem-26659	105	12	consequences	consequence	NOUN
fbem-26659	105	13	.	.	PUNCT
fbem-26659	106	1	available	available	ADJ
fbem-26659	106	2	at	at	ADP
fbem-26659	106	3	ssrn	ssrn	PROPN
fbem-26659	106	4	4266529	4266529	NUM
fbem-26659	106	5	.	.	PUNCT
fbem-26659	107	1	[	[	X
fbem-26659	107	2	8	8	NUM
fbem-26659	107	3	]	]	X
fbem-26659	107	4	hunsader	hunsader	PROPN
fbem-26659	107	5	,	,	PUNCT
fbem-26659	107	6	k.	k.	PROPN
fbem-26659	107	7	j.	j.	PROPN
fbem-26659	107	8	,	,	PUNCT
fbem-26659	107	9	lawrey	lawrey	PROPN
fbem-26659	107	10	,	,	PUNCT
fbem-26659	107	11	c.	c.	PROPN
fbem-26659	107	12	m.	m.	NOUN
fbem-26659	107	13	,	,	PUNCT
fbem-26659	107	14	&	&	CCONJ
fbem-26659	107	15	rich	rich	PROPN
fbem-26659	107	16	,	,	PUNCT
fbem-26659	107	17	j.	j.	PROPN
fbem-26659	107	18	(	(	PUNCT
fbem-26659	107	19	2022	2022	NUM
fbem-26659	107	20	)	)	PUNCT
fbem-26659	107	21	.	.	PUNCT
fbem-26659	108	1	the	the	DET
fbem-26659	108	2	impact	impact	NOUN
fbem-26659	108	3	of	of	ADP
fbem-26659	108	4	asc	asc	PROPN
fbem-26659	108	5	842	842	PROPN
fbem-26659	108	6	's	's	PART
fbem-26659	108	7	new	new	ADJ
fbem-26659	108	8	leasing	leasing	NOUN
fbem-26659	108	9	standards	standard	NOUN
fbem-26659	108	10	on	on	ADP
fbem-26659	108	11	default	default	NOUN
fbem-26659	108	12	likelihood	likelihood	NOUN
fbem-26659	108	13	by	by	ADP
fbem-26659	108	14	industry	industry	NOUN
fbem-26659	108	15	.	.	PUNCT
fbem-26659	109	1	review	review	NOUN
fbem-26659	109	2	of	of	ADP
fbem-26659	109	3	accounting	accounting	NOUN
fbem-26659	109	4	and	and	CCONJ
fbem-26659	109	5	finance	finance	NOUN
fbem-26659	109	6	,	,	PUNCT
fbem-26659	109	7	21(4	21(4	NUM
fbem-26659	109	8	)	)	PUNCT
fbem-26659	109	9	,	,	PUNCT
fbem-26659	109	10	299	299	NUM
fbem-26659	109	11	-	-	SYM
fbem-26659	109	12	319	319	NUM
fbem-26659	109	13	.	.	PUNCT
fbem-26659	110	1	[	[	X
fbem-26659	110	2	9	9	NUM
fbem-26659	110	3	]	]	X
fbem-26659	110	4	international	international	ADJ
fbem-26659	110	5	financial	financial	ADJ
fbem-26659	110	6	reporting	reporting	NOUN
fbem-26659	110	7	standards	standard	NOUN
fbem-26659	110	8	(	(	PUNCT
fbem-26659	110	9	ifrs	ifrs	PROPN
fbem-26659	110	10	)	)	PUNCT
fbem-26659	110	11	foundation	foundation	NOUN
fbem-26659	110	12	.	.	PUNCT
fbem-26659	111	1	(	(	PUNCT
fbem-26659	111	2	n.d	n.d	PROPN
fbem-26659	111	3	.	.	PROPN
fbem-26659	111	4	)	)	PUNCT
fbem-26659	111	5	.	.	PUNCT
fbem-26659	112	1	ifrs	ifrs	PROPN
fbem-26659	112	2	16	16	NUM
fbem-26659	112	3	leases	lease	NOUN
fbem-26659	112	4	.	.	PUNCT
fbem-26659	113	1	https://www.ifrs.org/issued-standards/list-of-standards/ifrs16-leases/	https://www.ifrs.org/issued-standards/list-of-standards/ifrs16-leases/	VERB
fbem-26659	114	1	[	[	X
fbem-26659	114	2	10	10	NUM
fbem-26659	114	3	]	]	X
fbem-26659	114	4	li	li	PROPN
fbem-26659	114	5	,	,	PUNCT
fbem-26659	114	6	y.	y.	PROPN
fbem-26659	114	7	,	,	PUNCT
fbem-26659	114	8	sun	sun	PROPN
fbem-26659	114	9	,	,	PUNCT
fbem-26659	114	10	s.	s.	PROPN
fbem-26659	114	11	,	,	PUNCT
fbem-26659	114	12	wu	wu	PROPN
fbem-26659	114	13	,	,	PUNCT
fbem-26659	114	14	q.	q.	PROPN
fbem-26659	114	15	,	,	PUNCT
fbem-26659	114	16	&	&	CCONJ
fbem-26659	114	17	zeng	zeng	PROPN
fbem-26659	114	18	,	,	PUNCT
fbem-26659	114	19	c.	c.	PROPN
fbem-26659	114	20	c.	c.	PROPN
fbem-26659	114	21	(	(	PUNCT
fbem-26659	114	22	2024	2024	NUM
fbem-26659	114	23	)	)	PUNCT
fbem-26659	114	24	.	.	PUNCT
fbem-26659	115	1	does	do	AUX
fbem-26659	115	2	new	new	ADJ
fbem-26659	115	3	lease	lease	NOUN
fbem-26659	115	4	accounting	accounting	NOUN
fbem-26659	115	5	standard	standard	PROPN
fbem-26659	115	6	asc	asc	PROPN
fbem-26659	115	7	842	842	NUM
fbem-26659	115	8	affect	affect	VERB
fbem-26659	115	9	bank	bank	NOUN
fbem-26659	115	10	loan	loan	NOUN
fbem-26659	115	11	pricing	pricing	NOUN
fbem-26659	115	12	?	?	PUNCT
fbem-26659	116	1	available	available	ADJ
fbem-26659	116	2	at	at	ADP
fbem-26659	116	3	ssrn	ssrn	NOUN
fbem-26659	116	4	4524996	4524996	NUM
fbem-26659	116	5	.	.	PUNCT
fbem-26659	117	1	[	[	X
fbem-26659	117	2	11	11	NUM
fbem-26659	117	3	]	]	PUNCT
fbem-26659	117	4	mccallum	mccallum	PROPN
fbem-26659	117	5	,	,	PUNCT
fbem-26659	117	6	b.	b.	PROPN
fbem-26659	117	7	,	,	PUNCT
fbem-26659	117	8	mccallum	mccallum	PROPN
fbem-26659	117	9	,	,	PUNCT
fbem-26659	117	10	c.	c.	PROPN
fbem-26659	117	11	,	,	PUNCT
fbem-26659	117	12	&	&	CCONJ
fbem-26659	117	13	romero	romero	PROPN
fbem-26659	117	14	,	,	PUNCT
fbem-26659	117	15	r.	r.	PROPN
fbem-26659	117	16	(	(	PUNCT
fbem-26659	117	17	2020	2020	NUM
fbem-26659	117	18	)	)	PUNCT
fbem-26659	117	19	.	.	PUNCT
fbem-26659	118	1	accounting	account	VERB
fbem-26659	118	2	for	for	ADP
fbem-26659	118	3	leases	lease	NOUN
fbem-26659	118	4	:	:	PUNCT
fbem-26659	118	5	understanding	understand	VERB
fbem-26659	118	6	the	the	DET
fbem-26659	118	7	impact	impact	NOUN
fbem-26659	118	8	of	of	ADP
fbem-26659	118	9	asc	asc	PROPN
fbem-26659	118	10	842	842	NUM
fbem-26659	118	11	,	,	PUNCT
fbem-26659	118	12	leases	lease	NOUN
fbem-26659	118	13	.	.	PUNCT
fbem-26659	119	1	review	review	NOUN
fbem-26659	119	2	of	of	ADP
fbem-26659	119	3	business	business	NOUN
fbem-26659	119	4	&	&	CCONJ
fbem-26659	119	5	finance	finance	PROPN
fbem-26659	119	6	studies	study	NOUN
fbem-26659	119	7	,	,	PUNCT
fbem-26659	119	8	11(1	11(1	NUM
fbem-26659	119	9	)	)	PUNCT
fbem-26659	119	10	,	,	PUNCT
fbem-26659	119	11	29	29	NUM
fbem-26659	119	12	-	-	SYM
fbem-26659	119	13	40	40	NUM
fbem-26659	119	14	.	.	PUNCT
fbem-26659	120	1	[	[	X
fbem-26659	120	2	12	12	NUM
fbem-26659	120	3	]	]	PUNCT
fbem-26659	120	4	nair	nair	NOUN
fbem-26659	120	5	,	,	PUNCT
fbem-26659	120	6	c.	c.	PROPN
fbem-26659	120	7	(	(	PUNCT
fbem-26659	120	8	2024	2024	NUM
fbem-26659	120	9	)	)	PUNCT
fbem-26659	120	10	.	.	PUNCT
fbem-26659	121	1	implementing	implement	VERB
fbem-26659	121	2	asc	asc	PROPN
fbem-26659	121	3	842	842	NUM
fbem-26659	121	4	leases	lease	NOUN
fbem-26659	121	5	—	—	PUNCT
fbem-26659	121	6	challenges	challenge	NOUN
fbem-26659	121	7	and	and	CCONJ
fbem-26659	121	8	benefits	benefit	NOUN
fbem-26659	121	9	.	.	PUNCT
fbem-26659	122	1	open	open	ADJ
fbem-26659	122	2	journal	journal	PROPN
fbem-26659	122	3	of	of	ADP
fbem-26659	122	4	accounting	accounting	NOUN
fbem-26659	122	5	,	,	PUNCT
fbem-26659	122	6	13(1	13(1	NUM
fbem-26659	122	7	)	)	PUNCT
fbem-26659	122	8	,	,	PUNCT
fbem-26659	122	9	1	1	NUM
fbem-26659	122	10	-	-	SYM
fbem-26659	122	11	13	13	NUM
fbem-26659	122	12	.	.	PUNCT
fbem-26659	123	1	[	[	X
fbem-26659	123	2	13	13	NUM
fbem-26659	123	3	]	]	PUNCT
fbem-26659	123	4	singer	singer	NOUN
fbem-26659	123	5	,	,	PUNCT
fbem-26659	123	6	r.	r.	PROPN
fbem-26659	123	7	,	,	PUNCT
fbem-26659	123	8	bosnick	bosnick	PROPN
fbem-26659	123	9	,	,	PUNCT
fbem-26659	123	10	j.	j.	PROPN
fbem-26659	123	11	,	,	PUNCT
fbem-26659	123	12	hays	hays	PROPN
fbem-26659	123	13	,	,	PUNCT
fbem-26659	123	14	b.	b.	PROPN
fbem-26659	123	15	,	,	PUNCT
fbem-26659	123	16	&	&	CCONJ
fbem-26659	123	17	loughlin	loughlin	PROPN
fbem-26659	123	18	,	,	PUNCT
fbem-26659	123	19	j.	j.	PROPN
fbem-26659	123	20	(	(	PUNCT
fbem-26659	123	21	2023	2023	NUM
fbem-26659	123	22	)	)	PUNCT
fbem-26659	123	23	.	.	PUNCT
fbem-26659	124	1	initial	initial	ADJ
fbem-26659	124	2	direct	direct	ADJ
fbem-26659	124	3	cost	cost	NOUN
fbem-26659	124	4	and	and	CCONJ
fbem-26659	124	5	deferred	defer	VERB
fbem-26659	124	6	rent	rent	NOUN
fbem-26659	124	7	under	under	ADP
fbem-26659	124	8	fasb	fasb	PROPN
fbem-26659	124	9	asc	asc	PROPN
fbem-26659	124	10	842	842	NUM
fbem-26659	124	11	:	:	PUNCT
fbem-26659	124	12	topic	topic	NOUN
fbem-26659	124	13	842	842	NUM
fbem-26659	124	14	requires	require	VERB
fbem-26659	124	15	that	that	SCONJ
fbem-26659	124	16	initial	initial	ADJ
fbem-26659	124	17	direct	direct	ADJ
fbem-26659	124	18	costs	cost	NOUN
fbem-26659	124	19	be	be	AUX
fbem-26659	124	20	added	add	VERB
fbem-26659	124	21	to	to	ADP
fbem-26659	124	22	the	the	DET
fbem-26659	124	23	right	right	NOUN
fbem-26659	124	24	-	-	PUNCT
fbem-26659	124	25	of	of	ADP
fbem-26659	124	26	-	-	PUNCT
fbem-26659	124	27	use	use	NOUN
fbem-26659	124	28	asset	asset	NOUN
fbem-26659	124	29	and	and	CCONJ
fbem-26659	124	30	included	include	VERB
fbem-26659	124	31	in	in	ADP
fbem-26659	124	32	its	its	PRON
fbem-26659	124	33	subsequent	subsequent	ADJ
fbem-26659	124	34	amortization	amortization	NOUN
fbem-26659	124	35	.	.	PUNCT
fbem-26659	125	1	journal	journal	PROPN
fbem-26659	125	2	of	of	ADP
fbem-26659	125	3	accountancy	accountancy	NOUN
fbem-26659	125	4	,	,	PUNCT
fbem-26659	125	5	235(1	235(1	NUM
fbem-26659	125	6	)	)	PUNCT
fbem-26659	125	7	,	,	PUNCT
fbem-26659	125	8	14	14	NUM
fbem-26659	125	9	-	-	SYM
fbem-26659	125	10	21	21	NUM
fbem-26659	125	11	.	.	PUNCT
fbem-26659	126	1	[	[	X
fbem-26659	126	2	14	14	NUM
fbem-26659	126	3	]	]	PUNCT
fbem-26659	126	4	singer	singer	NOUN
fbem-26659	126	5	,	,	PUNCT
fbem-26659	126	6	r.	r.	PROPN
fbem-26659	126	7	,	,	PUNCT
fbem-26659	126	8	winiarski	winiarski	VERB
fbem-26659	126	9	,	,	PUNCT
fbem-26659	126	10	h.	h.	PROPN
fbem-26659	126	11	,	,	PUNCT
fbem-26659	126	12	&	&	CCONJ
fbem-26659	126	13	townsend	townsend	PROPN
fbem-26659	126	14	,	,	PUNCT
fbem-26659	126	15	m.	m.	NOUN
fbem-26659	126	16	(	(	PUNCT
fbem-26659	126	17	2020	2020	NUM
fbem-26659	126	18	)	)	PUNCT
fbem-26659	126	19	.	.	PUNCT
fbem-26659	127	1	a	a	DET
fbem-26659	127	2	discussion	discussion	NOUN
fbem-26659	127	3	of	of	ADP
fbem-26659	127	4	practical	practical	ADJ
fbem-26659	127	5	expedients	expedient	NOUN
fbem-26659	127	6	in	in	ADP
fbem-26659	127	7	asc	asc	PROPN
fbem-26659	127	8	topic	topic	NOUN
fbem-26659	127	9	842	842	NUM
fbem-26659	127	10	:	:	PUNCT
fbem-26659	127	11	the	the	DET
fbem-26659	127	12	new	new	ADJ
fbem-26659	127	13	leasing	leasing	NOUN
fbem-26659	127	14	standard	standard	NOUN
fbem-26659	127	15	.	.	PUNCT
fbem-26659	128	1	the	the	DET
fbem-26659	128	2	cpa	cpa	PROPN
fbem-26659	128	3	journal	journal	NOUN
fbem-26659	128	4	,	,	PUNCT
fbem-26659	128	5	90(3	90(3	NOUN
fbem-26659	128	6	)	)	PUNCT
fbem-26659	128	7	,	,	PUNCT
fbem-26659	128	8	48	48	NUM
fbem-26659	128	9	-	-	SYM
fbem-26659	128	10	51	51	NUM
fbem-26659	128	11	.	.	PUNCT