{"id":1258,"date":"2022-07-16T04:35:41","date_gmt":"2022-07-16T01:35:41","guid":{"rendered":"https:\/\/belmagan.com\/demo\/islamic\/?p=1258"},"modified":"2023-08-17T18:27:35","modified_gmt":"2023-08-17T15:27:35","slug":"accounting-for-leases-with-termination-options","status":"publish","type":"post","link":"https:\/\/belmagan.com\/demo\/islamic\/?p=1258","title":{"rendered":"Accounting for Leases with Termination Options theBrokerList Blog"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Accounting for Leases with Termination Options<\/a><\/li>\n<li><a href=\"#toc-1\">ASC 842 Practical Expedients<\/a><\/li>\n<li><a href=\"#toc-2\">How an Open-End Lease Works<\/a><\/li>\n<li><a href=\"#toc-3\">Related services<\/a><\/li>\n<li><a href=\"#toc-4\">Rental Lease Termination Letter Sample<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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L1pWu9aeMqWaWUgj8a8zqn\/AFUmz0OlX9LFBNxqctp0mIGlIyM9\/U1Elmaz0CZ9+JLp9uB7U99dzR2lvb6Yn\/FONyr6e1R7Wx9ksLS2c4fG51PvQVcpfsG3jP6FbMA2qqe+KIVLwABWlx6cU16fMjH+LOEwOCTinaPWJEQL50Rx60c854FLonJOK0DkitVgODk+lfXWfOIrIQIhI3PtSEqhcr60RHINuVzmkJgxycGlD88GiOM1oKM5A5ruHaysG5IroIA2ccULCSyZHFuHK\/rWPbeqdzS0e0DGKXURscAUuXY6MFgBRtrYdAfqK4uIEVjJ5LbQM5HFORt0k+8O1baCeRViYZRgQaBywFsI+t1cRMrRzMpU5GD2ojRbx7fWIrhyPjfDkjOc8dqFuYmhkKMMYpLzPLIb1HIrnygUmWtHbyMMyXLj1wgC\/wBOf1rpbGB3GYvMY9i5yf1pPSbpb3TLe5HO6MZ+vrTrp4UXalh90E\/pWa8uW1stLiOQi20SwgCyz2kZkPIULTpGGKjNlGVHGMjgfTGK6ikhd1YuhZhlRnkj6UWinOQO5q2oxisCst8g8umWl1FvjQRS+4H6GmkRujmN1wVPNP8ANIsBWFQN8jDApqv5Y5LsmI9+9UtTBY3IsUTbe0TXcCAOxpZVYEHAz8qQUYwRSqtID8R4rNk+TQUQgrv+8+PT1pZIBxhsKOSSDgUKJCSFUZJpC9vXcmytmY\/943p9KFvHLIT9IVuZFu7pIQx8mPkD0J9z86M3W4GxlAHvQVnaOAXAOT70W1s7ctjFVZy+R8eOEY6W5OFxn6mk2tmf7pwAffNdCyQ4kZ8Vt8RfcY4qha16LleccnDIEUFyp+oxXCCOQ7VOGHfBzWT29xdfANqofUnmloYAoVFO5QO4FJfXI1PnjoSXfnAmwPXIzRinHAJYY9Bit\/Y496uOMdqMjiD4yufSlNpLkYk28x4FNOsoZ7mFJrpYEJyzN3A9h7mrLttQmto1WCJXjAUK7\/Dx+Hy9BUb6et9Isog89vC2oAc+e2dmewCj1\/Wpnpegrbpied5mLM\/PZQ38o9hW9oqFRVz2zF1mod9nD4Q422ZnEttHwwBd39B7e9FnJkB3LtHc\/wCBXENnAjERbhwF7nGBW57W9QottJGqnO4sMn8BVh8sQsvgUVzIojW2EhY4bzPugfT1NRTrHwn0TqS18zT9b1bpu8B3LdaVdmAlvTenKvz7ipdY2+oFCZpUXHYheT\/igdM1621G6bTZopTdwjeyyR4GAcBge3PpQrvIxfso7WNB\/ax8PVN30z1bp3W2nR9oL21VLoKPfkFj9HJpk079s7XOn7sad4leF95Y3EZxI1rIUI+flygf\/tXqKSbzUI27sdgKjPVfS2h9W2Z0nW+l4tWaXC7HiDCIH13HkfgaHGf0dlLhoh3Tv7V\/gj1SVt7vXDYSuMeVqdqYxn\/q5X9anUa+HPVVmZ9G1CwuA4zusroH9AcfpVFeIn7GPSFxG950jqlxo92UL\/ZJP40Q+rd15+teR7m21PpvUZorO9urW4tZWjMsDMgLKcZDL37UqVsqeW1gdCrypqJY\/jNp2m9HeJWuTRSSSeRfrLEpILOxwwHHpzT54Yat1H4tdTx6HpnT3lPJ8dzOJ\/4dsnqzZX8h61RmpalrWr6guo32pNfXKspMlxKXZioAGSe\/AAr0v+x11tdWvV1x07qFlaebqgVxJCnJCA5DH2qnq9a0nOvgu6TRwsmoWMszxU8O+j+m+krWTTot10jFPPLczMBl2P8A74ry1YpGNUutTnZVjtcnn1J9K9UftC9RQS2N6kSosVsn2aJV7eYx+Ij8hXkjX7pLSCODzNoky749TXmVZK+b5PTX0xogsLAy7rjWNfe+kBO1vgJ\/SheuYwmoeQOXjjGfrTt0piW\/Z5BtDDKD2Aps6uU3epGZM5KgH61dhJRnj4MucHKPBF4kuZnWGFGd24CqMk1IofDrxAmiWWHpbU2RxlT5DcilOnbKWymOoRErNCCY2xyDjivRnRXil4j2nS2nW11pTTyxxFTIyct8RwfyxSr9ZKp4ik\/7j9PolNZmysKysrK+yyPlaWDavsHriiYHRu5B+RoYkEYxWgSDkd6XLkcheQIjEICCe9cbm965L72Oe9boX0NWPRvew7MaUi8zO4N+tJgbjiiYsKoBGaU37YyPQba7f5xmjZojLAyQNtf0xTUJtvbIrmfUZIIWw2HPYZpb5fA1NYE9Z0sjTRciJkngP8UHuwPrUbOT61JZ9cefTpI5RgmMp8X82ajVdlrgGT54LA6BuxNpctoeWgfjJ9DUp23CAyQMu8ds+vy\/HtVddBXhg1o2xPw3CEfiOatBcYyBiqFz2zHQW6I3299Etx5kDBZ4zny3A3ofXGf6inEavqDnIeRF9SRsA\/GmDrLS5b7T\/tVqzLPbjcNvdh6iquk1rVdxRryTjgimKfkXBEo7eC29X6vsdGhkf7UJrp8jIOfwX\/NJdLa\/a3ulm71C8ijlMjAhie3p6VTjyyyuXkkZmPck5qzPC6ctY3KzKNhkAUn3x\/8AFI1MsQyxunj9\/BMTrOiqAx1Wy2\/\/AJCf5rR6g0RcBL8XDHtHbo0jH8QMD86NRYmBJiU59wKxbZFb4bdcY9ABWc3FF1Rl7BUu7u\/+CO2e0gbg5OZGHzxwKPtrZIUwkP4n\/JpSNUUAbO3zpUMMEBRj5ikWZkHDC6FInZuEIA9gaU\/iMduGJ+lcw+ZztQ0qE3AFsg+tVZfssxTRyIWKneBjPYnFaFsjkKWXv6UQsRKEgADNdRRDO7gfhVeSQ+OThbSNSPLiYkf6jxRMVufLG74fwxSo38bGC5+Qre2QIcuzYpMuA0IqkQIjUEk+vHFO+kaerzG4lt2ljiU87sLu9ATmm2JQQfiIxzwccVHenvHrp\/RdYu+nOq9PNsttM6xXAB+MbjhiD349vam6SEJWqU30DqZSVbjBclo9JW1nda3LJcWipJagCEPGQSxGSwPr7ZqwAuM9gRjmoj0v1D0xr9wNT0vVreVCgCDcAxJ+VS1pAWCKMkjJ9sVuSkp8x6MWMHHhhUQXAJApVWWQnyyHK+lBrk\/CG7evoKcbFR5WSd2fcUDeBkX6Nh2YFXg4A7DnP4ULcQadbQtexD7MXYeY2CCQPfvR5YK+Eiye+RimXqo9Q\/utv3Xb23mSyKshkO4JGTyxB4OB6UtcvgKXCyhW1ie6mU\/vGG2gkG9cLmR1I4xnt78j8KetM0fSdLSV7SX+JKMu88xdpD88molLo0OtI1zBfS+bJGIvNT4eMDJUZx3zz+ApXSYbCwnCJHNqj2kW5rl0AjiA92xyaizLIg8Cfir1Ha9IdNicQfar3UJFtLK0HAmkYgYwPTkfnVcdTdG9H3unl5NBtPOZMEBQBux9KQttSv8AxP8AEuXqZEd9F0N3tdOBJ2vJ2eQenuo\/8Xyqybnpj7dBumgHyrz31CXmeF6N7Qw8Ky\/Z4O6v6WSK7u4l0+ONASF2Lk96J\/Z4e96S8R01KWCVR9mmjUlSBkrxXsCXwb026uWmksYzubJPanvR\/Cjp7QLLUdSGnxFzEEU7cldxwSM9uKyIW2xi65Lhmq41qcbE+UeW\/FXXrjULmz05nJj81ppWHqx5qm9ctZ7\/AFZiyBIIFDOw7KKt7xFsFXqOZIlJCOyge+DVca3BBFBLA42Fm3SkdzjstBppqHRd1ic1yNfTZM9xPeLFsiI2pnucdqGvUjmvWjwPibJNPGmCG2shsBC8nt60xHLXwwGJZgMLyTT3LlspxhFLkU17W7bTbq00vTLNDyu9xyzGvU+jaxaW2kWUNyiLKtvHvBxwdoqr7bw28PdD06z6t1yDUFuABNtuXG1yOcbfaq817xaubvWLqe0ysLPiMDsFAAH9Kz7ovVJRqXXZp07dJmVz76HisrKyvvTeT4nFZMrKysoGMRsd66risoZP0MSwd10JMDt+tIF8HAFYpLsBilsZHoJLhRljgU36jNFO\/wDBzj3NOMEKTsIX7Pxn2o\/9w9PKrS\/b53VSASAAefwoVjPBE3giZUnjePxNF2uiatfIJbPT55kOQHRcgkfOpKmidMBFkY3rhtwXBIzj8KfLTVdO0W2hsbSyu2i2b1ypJG5j3qWkwU\/aIdp\/TnUun6ja3w0q4AjlUk4BwM855q0fPUjA70bEQdOkuXUp\/CZufTioza3M3lKSSQQKz9XhNFvT5aY5SynDZ\/Wqm6o09bfU5WiVUV2LAHgYq0JJt6Hd6ioT1ZaiRtwk59qTBqLzkdJZIhDbo7DzplC5\/kOSasTo+Zoo1hW3KRqPgA5\/P51BrOxYSK7NjHbipt0+T8IVjkeuaqauzcsIs6WrDy0Tewu7d2AZ3JHoR2p3hMDHIfn0zTLpqPK4UIffgZqRWunXb8iBx9RVNNyLUsI7CADkjP1raR8kl1A+tGtptxawCaWJmyQqovdifQZ9a1BY9QTE\/ZenY489nnnB\/NeD+tM8Fk+kL89cOxJCqpgNnPtS8IlkbZDA8reyrk0UvSvUtwpa81Wxso8YKxW4cEexLDI\/81KRdCdM2cO3UNbnkiJy0Qm\/hZ+S87fzqFoZPmUjv5seooD86G3dkuLi1iYcsr3Chh\/4fvH8BXWkz2+s3r2OmTC4lQEsFjkUDn\/nUU\/6dovRNsoWy0VrwKeN0Dzc\/LfnH4U8xwT3l9p8lvo8tnDZOzlnCrlSpGAoOfWuehr+Qf5s\/SG636Mv5cNM8aD2Joy56PhtbNp\/tDllx24qWRrnb8q7uoRcWzwsv3lIqJaSrbhIKOrsbT9FVgiGV4iqsVJUkimnXuiem+pIyuqaTDISPvgYYVJb+2WLUGARMuoYBgPoa6it2xnykyfYVhS+xm1D7lkpq98HNe0KZdR6E12QCFt8drcPxn5U46R4\/eIfRMzWfXGhSuowgllDNGAPZ15B+tW3HFk7XiAHyJru50fTdQgNtd2EU6MMEOMjFFC9xeUyJ6dTXKFOivHDw86xiiRtcSykBBEc8oRC3ybOD+NWdBqUdxbxzaY0d2rFRvjkGzB9dwzn8K809Sfs99M3zvfdNs2j3h5BiAMbH5qahUMPj\/4RXAOn3M1\/pEZJKQrvQL\/0eg+lW6tdniZUl9P9wPbUb+Rl2Acue\/amjqrULoaTcvZW8lw8IWUwpxuVWBYE9gCM1586P\/a20u6b929ZWD6fPu2tLGuMfMq3Iq4ekurtA8Rlkt+mOolNnbMDK\/lEvNjnHOOMirld1cuUylZTOCw0G3N71HqrQyaVbLp1kGDy\/bIgiPGV+6SMkntwvb1NMPin15eRaFD0V02Wg1HXZPsybIdnlwY\/iSDPOBngn1Iqe69q0Gk6dNcOVWG3gMks03MmAMnjGF4qhfD\/AK00HrLrK+6w1jW4ra5nP2bTra8\/hNHbL2I3AA7u\/FI1drrr47fQ3R0uyzLfCLW6D6WttB0e10yzXMdugQEdyR3z86nUVofLC7D9DTdp0AMKOkgdWXIKNkEfhTxBAMYLE496wXj4Nva\/k35AjUJ8II96jfWPV1l09d2OhXcTOusxypuXujKPhPz5qWRW8eT8OPnXm\/8AaQ1i4tPEjp64s180aRDvKqf5nJ4\/QUm+e2t5H6aClYk+Srevgtj1HIt3jf5jlDnv35qqNRaGVX375HkYnJwBVg9c2d7+8I9X1CQySz7pJF\/0n0Wqp167nZppCfi3FQPZfasmjnGDX1HHLC5JYPshgh5C9z6ZqOSahPptxHdW5G+Jgwz64pVNQRLPYR3plvbh5BitCuGOyjOSxwH9V9ddRdWybtRvn8pQFWMHgCoz5fzoxISUJBpA5Bxinx2w4iitNux5my26yuiM1zX2FnzFLBlYeBxWVlCHFHG8juK0WJGMVj\/eNapcnkM5ZsdsV1FJsGeM5pJ9wOQM80mWYdxQtZQSfGB70wqxU7l3A9ieKeJVu\/MjZLiIW6rGHYSrjdtBOfxzUTs3mDZTJwM8VJLWS0n0xzKZF2EO23HJ7Ac59zQx4eCLOghjPFO889\/FHE4cxfETgkEDgL860loRKsE2qJ5p2kbZHPBwRxt+dcsbCe2gkdbkbWKKPNAB9c\/d+dG2otrnVrWQWjEvKi583IAH4D2oxSb6JtqgFv05dE84gK\/nUetbV\/s0ac52jmpF1S3l9PyrwC5RMe\/IoOCMLGnGMKP6Vl6n7pYNPT8Q5G1rB2GBk0FedOtdqS0ZJ+YqTCMHuMV35eF9cZqtLospkCHSe1h\/DPf2p107QJLZ1IBAqU\/Zo2HOe9LW8IUjCZ\/CqVlbfZarsS6HHo6MRXZgkVdxHBI5GQf8VL57620+SOJo5ZHkBKpFHuYgYycfLIqJaODDqkLfdyQCfx\/9amN5pVtfPG8plR4wwV43KsA3cZHocVe0uFDBS1WXLKA9b1XTJIGgM7rNC6sh8pj\/ABEZTt9ASCVyM8ZNAWut6zfXwtGmKB5EVVjVYyAd27P3jwVx39qkNvo2kQyealhEXYbSWy3oB6+uFXJ7nAzTrGqKMIcZ7gDGac2l2VUm\/ZDoLLWtTKSyabelY5CQ8jfEfhXb8LnAHMgJ+QxUo6e0q6stOjttUIluI2ZS5IO8AnaxwB6YpxRiv8oyO1EIXZRu9+1Kk+BsY47Fol2jAHbt6UShGM5GfbvQoXP3ifpmlwgjjMmOQCeRSg+wqP1oqBQy8Dt8801afe\/aCm5Mb+FYdqe7dCq8gZ+VLUlLoc4OHDIF1NZGLUR8IJJYD+ooe1SRV+IDNSLq21IkjnUdxk\/0P6UzqYVHEg3Y7ZrB1EdtjRsUvdFM4RGV844NERffNcwpLMThMAevpThBbW6nk5Yeo5qrKJc3JLk1BBLIfhAo1dNd12yDjtg0rCRGu1Ijk+pFF28UpG5nbOewNTGDAdvwQTq3wK6G60iY6rpMEc7ciaL4XB9+O9VVrPgj4idDq9z0J1DNqUCcLazMUdR\/ysCOa9NQ2zb8kMc0vHp4OS5x9alxRCtk+GeaOk+rvFPxCtbjwz6u07UbSG5Kpf3EkO0rbjuqSDuW7fj8qsWP9mHw51W3hg1C51qaKHAijkv5Dsx7c8Va0GlxrKJMqfQkDk08QW6oOI+PeucpPt5Jwo\/isA\/S3T+m9L6HZ6Bpiym2sYRDCZWLttHbLHkn5mndXCHJUflXMahMYBIxQeoX3koxCNjFKk4pBJtvBmt65Dp1tJIgJIHqcV5W611Cz1TrpdWuAXkBfzAxz90fAfwNXN1VrnnDyyzKGz\/NgduOfSvO3VHT2vHWX1CK1uLdCS7ySyBk2D1DAV5zXalWT2R9G9oaFXHdIjvVupvqFxJJJIBFApc8jkmqm1OYSO5Qqd2fWpL1nqMbNPcQPLJbyYQmPkqR70h0B4VdaeJYmbpPTmuvK7hyI\/1bvTtLXiO5naq1NkCSOXnJHehLlTgLg81bOsfs+eLWiRma66G1YwgE+ZHAXX58rmq\/vdB1Cxu\/sepWc1vMv\/ZyxlW\/I1oZwuShtz0BWVsRFhlPNDyWh3t8HrT6LYKgxnj2pFrVWJY7smq3lLHh+SbZxWicmtOctx2rMg9q+14Z8mMreMoxHcVwxIYAGlguYjt+8xAFQMSwJRRSTyiNRlmOKPs9MiMzRzyLJtBJCt7fSlbaG7th\/AhmDepVaXVNYJ+EXQPy3Co2oByeeDEs7JoJGFmhC7VVviPJyfx4FJXGkRTxJcpYSKxk4CRtjGB6fjRBs9df4RDcHPuxGaJOh6zLbwIsJJUMWzIOCT9fYCuwjssQWylsBG1tYEGWI7yU9\/Tn8KclsdVe8EdvYD7MWAJVF2Ej1pMdOao8EEQjO5dxbEmOSfofTFPVpY9UW6QW1pcQRwxoi8rk5wNx5U+uaW2skrL7I8YtdafyUREG8hY90Ywc9sZp90HQdei1G3ub4FI1Y7xuGOQQO3zNcQdD6h+9v3k10Nwd5QTKxG4g4O3ge1SLRtG1+C7FzqWsfaIwv\/CGcZz3oHINR5M6ykMdnawYz5lyo+uBXIGQAK31h\/Eu9LgB53tIcfIV2Iz\/ANmmB7k1mWvM2zQq\/EUiVDw3elkCA7duRSKxyAA45peKKU9lyaRIdFiiBCcU19S6tJpdokFioe+u28q2X\/mPqfkO9E6zqVroFhLqN64VYhwueWPoBTF0KL\/qW4n6t1W1SMOfKs1zjbH6kfX3+VCoppyl0gvuztiSbpywm0q2sbW5uWuLhR\/FkY5LyEZJ\/OrMQEoGHORmoGUEbRyMVyHHY1PrDEtlE+M\/AM1FEs5OvikkzpE5GBzRscLEjgj8aSQ7T90AY9qIRm45pxXjgXjgBPxHmiljiGOeaQi4+9+FLoM\/Ee1LkxgvHsH8vzzTdc9U2QuJdPs7e4vJ4MCZbdARHkdiSQM\/LvS91fwWUsUUmCZiQuTxUctNJvdH1C+uoLiKSC+vWuSB95QyqCD+I4+tVL7XD8WXNNp1Y\/uHPRXa4ikUpIFRvhLLtIz6Y9KlWmSiRAHYF1ADCmu1cPEGc5z2rayNZyLdQkhl7+uR7VXjb43uLUqVZHAf1PZebYeZg4TIP0NRa3tVMKsEGdozU7MkeqaTI8JBLRkkexAqEwNsleISYCsfhx+NU9Wk5qS6YzTblFx+BaK3TOSGOB6UZDAFAZEx9TQ4k54bvRMRVzhs4qo2ixhh0YyQMqGo1XVAAHBI74FARbTjbng0aqIeyn9ajIWxhdtcIxIY9ueTRizwSDh0J+VN8aLkZRMDvxRccSqPuj5cUDk0FsC4ZlU8AED5UWlySoGw\/lTbv5A34z8qKVwRgSEHFA7I\/IzZL0HrcIfhAYHHYimzWQWtnznlT2peBWVt29j6ZaubiG0lJSUk5\/5jj+tJnZGXA2MHHkqLX0TBeSUYAPDHHaqA631Se6mks4NQ2R5K+UCe30Jr1pr\/AETa6ojLHEFz22kc1VWs+CEtxdMyWXmktksc\/wBq8tqqZQtckmeh09kJVpN8nnHR+l9Vvb37PBameGdgrjGB9a9cfs9dODQ7B7G3s\/LnLESfDjA96T6H8FIreVZptNCuhwSc\/wB6vLpvpC201UbyTG4UDKjBxV76fVdKe+xYSKX1CytR2x7Y+2MU0UaRqAFAxVdeO\/gL0\/4r9Kz5s7eHXLNGls7uOMB9wH3GPqDVppLZ2o\/jTxR4HO5wK3NrukovFwHJ4G1Sc\/2r0OHL0YUZut5yfIm+0mbTb+50y9jKT20rRSJ\/pYHBFI\/YF9qmnjdq2hX\/AIvdTS9P+bHbtfP8MqbW3\/zYHtntUUUuQDmsK+LrscT0EZKSUkGNuycdhSe8qeO\/YUp5hUbmi4PrWERTfdcZxxX3NnyA15isMMuH9D6V1JMybEU4B7N86SlgeMkHnAyTXCyMn3gGX2NCTlli6Wy3NlFKJATtAbGO9HrDngu3HeoHoWtfu+6UxkmB+JI29B7irDt2jmUSxkMrDIPvXN55RxtLdcjljz6ml0hVDnBzn3NdKvA7e9KqoJ7ClZDSwLRAYHFEogLDAHFJxBcDjmioQDjigk\/QyMfYpFHnBAGMUZEmCFx3FJRptAPGMUXEAF3EZNJl2HgiXUjF+pLK3B\/4cLMR9TSy7\/VzQ2qsJurpD6Q26rz7migBkHms6TW5l2uP2oVUN23EkUjFrVxbvKLeFXKOVJNZcTPHNCiMVDMSxHsBQ1uGEUxPxNvPbvSWy5TVxlkA6z1e\/wCq+roNEbd9kiCNOiDOD3J+uKtfTobWC0ghsY1W3VAqL2wBTD0T0xBFreqazNBvNyRtdx8hnHyqQ6W4fW7y0jtUaKFEIJBwCck\/2oZ\/csBqPbCJYQI\/MAA2kH9an2iMH05MHOMioW6C4ilEUbfwwdwXnFSzpSUzWRUgcbSMfShqeJC9RH7R2VecMM4FEwoWOQh+lJDdvwB+OKITceCxyKslNLAukTEZOF+RNEIse3BPY0MrHGArH3I\/viiFTI3YPv7\/ANKCXYQzdR3GmXds0PnFbiFiYSv3lbtUd0vV7i1mW21NXGTwWHcUxeKiaro9zH1Fo+4oj5uIWI5z6j\/4rvpjrfReprXyL8BJkABBPxCsnV71Pk29GoeP7eSztOC7P4b7o25XnNHTRjbhRwRzUb0aU2YWJHBjP3fi9KksE0UqZ3An51X35WB7jtY39N3Nza9TpYs+IbpHBB7ZHI\/vSOqRJZ6vLEcjvgD1wf8ABFESWsv71sLy2OCk4Df9J4NL9X23lX0Nxt++ASQPXsf7Ul5dTb9P\/JMmlcse0NqvkjCt+VGxA4+EEH50NEPhFGwj4Nu47v0qs2huGEQBs8GjU8zIHFIwQnbuJH1pa2v7FrkQebkghSVXI3HsPr8q79kpZeEFRCTBP9aJSSTbyop4sp7PyhEbmFnHcZHFKSJYsNxEP4gUuSyuxqjh9DOAe7elaXZu3AEH608eTp7cFU\/Os8vRocMwU\/VuKpzUvTLNcV7Q2pId2CWP0pZVBPERPzxmjP3hosHLGBec544oS5676ZsFy9zGxHpxVacdvLZbhVKSwohK7A8UboVMpKqxXjOM8nsO1FlEhBnLxsq96gHU3jPo40q9gtivEfwFe4Ppg++arrS\/GtbgG3kuyXcMux3U\/gcsa0vp9VWoUm+cGZ9Sd2kcUuMl\/fv7bO0cLBRGN33e\/wBKHvNbuHzJNeTFd4HDEYGPXHpVJReLGli2EFxfJu3bGkjbOD3HCpj34zQ8virZ7WWW\/Ad+Nvls2APqwGf0rWjTXBfajGd05vLZcxv4WlZiVd1I3Y5JA9yflSkvVkVtAxnnwsKF+BzwMjA7ngGqPt\/FDS4oZpH1BQ0vZWlBYnHHC\/P0zUZ618cYumNCOreUZpVZlhCAqJPTO48\/KpnhLJMFllTeNbaFqnXWpavpMaT2d44uFYRlHUnuDnkHNQ+PS9AdFb98zR5GdpGSKdun+qbzxGW+1a7tIlmknZRHEuBj8e\/1Nbm6GvmlZhp4OT71m+GNy3WLk0HfKp4g8IQ8hCgWV8x+hAoG4iSIkqxBFKz3coZkR\/gJyKEkJclmPNfVGz57FHcd2y8SDcp70svkXOfLYIT6Gm9u9bCvjcAw+YoG8Ddoe1sAwYfA2\/bn0qa9E3jyxyW00+TGcKnpj3FQezv8HyboblHZvUU5Wc8thefaLVZe+5DGMqfcEV3a4B6ZaK98fhS8aHdjNQi48QRbBc6NMwYcNvwD+lJr4j3Tf\/b9PSsf+onj8BSZS2jUmyxoVwRmiogMjiqzHiJ1ECBF0qxz7o5\/pXQ6669kXEXS2PrCx\/qaTKeRsYvBaseBzjiiUGBx61UX+2HiewBj0KOP5GH\/ACa4m1vxZvx5DxrbrIMFlVVIBpMrFFZDVbZLEkS56h1GdQGAdYw3ccCnADGcAc\/KmfpvTbjSbERXbh5X+Jj8\/rR95dC0tprtiQIkLcd+BWZJ5ZpRh0huv7wwNK91OqCR\/LiHrgd6L03qDRwWtJ2DPwd3\/rVVXWv3vUt7Jqkx8qK3\/hQxLyBn1PzxRenxPHI7GTJXDZxUyWB9Uk+y+LXVdHjhRTKibgMcY713DbQ2sdzeW7b\/ADiDlT3wMd\/pVKXV\/qFzb+X5zAA4XHpipPofXlzp9vb6a6OYwuG3\/wA340uUtvY9QiuiS9FvfSar1BqjSsltFL9mh3Z+JlHxt+Zx+FTnoW\/kvPN81lJPbZwCAe9RWbVtLXS2sbdwJkTzJQD2OMmkvBzV5b2YyE\/C8syD6cEfoKBTxOIN0P8AptluSKqtkkA49q6SaIDuvHcE5\/pXN0seVLAFiuBkZz+ormN5EAxbsoJxuYiMfnVx9GWGRSEnCJuHsE\/ua6eaV1YLggdgX\/sK4SaBVDyTBG9VUbv15rme9t0JCxSSEDlS+APwHelr5OIF13azT2E6CURu4IykYU5+p5rz7barcaXr\/wBnlkMM8b7S3ZZR6fLNelNdmnlBW3so\/ibB\/hksPmeORVF+IPRl\/dvLeTSpCU5VmOwkfId6i+pW14Lekt8Ui3uk71r2yjv7m9RbUR7nd2wEA7kmpLZ9TaNIVFvrKOrdnKOEP0bGKp7wQlXqSOTp6\/lNxDorq0ykgB2Y\/BnPfbg8e+KviFNOuXl02OFT5SDzAq\/CN2fh+vHIrJho1jMmXrtfJTxBDLrHiD05o8ps7vqTTra7TBEb3Cgg9x61MdVvbHqHp221bTbqOeIkHzI2DLyM9x8xXk7xyttM0\/rn922XR9vq9zc20arsG0qckBcck8evoKuTwB1Nf9kbroe\/W0tNRtoWlWwhu1nZURyQxKZA+8q47\/APcV0tKoVySbef+BFevnfeoyr2pdPK5\/5J3bwF1DhzggcU52sGDyQf1ppsZSV2G5CkHGNvNOsO4HcJZGzgcDg1jpr0bTyguWEXcMlva3J8wHawQgFfqfSohrXX\/TnQyyW+oqsc8RJjcuGDLwCR7HJAOeag\/iL4m3fh9rOpJFIoilAcKG+IvtGf6V5N8QvFLWes7lkUy7nc7fUjPoMd6BSnNuKLrjVRBWSfZ6S1f9o7RY7xzYNJDuJG0HPNEdMePU+qS+U14WyfhGea8ydE+E\/il1nepNZ6HdQW54e6vEMMSj35GT+Ar0V0N4JdLdH6Y1xqnUa3GoIN0r8d\/ZV9B+tV7oqv\/uyyxRZK\/uOEWYnibfRwo7OQSM4FNuq+LV7HCWUv2\/Cqr6k6w02wuWSGb4FztHqR71W\/V3ifcrbPCjY3Z2DPLf4qt4pzY13Qp5ZbPU3jZcwoyvd7OOwPOKq7WPF7Wbl2FrNMVPqWNVDe69qd\/OZWl2hj9cUM11et3vJPwOKsLSJdlaf1KUuI8FlT+IvUE8Rhkc+WxG455xnmmqHrXUVeSVbh1y7FAD6GoTHe3sT581pAOcMTg1s6nIMqYU\/KrFONPlL2Z2psepacn0TP\/bzU3j2m4cgHJBZu\/v8AepAdcXnmCaSRgc8ccf3qHfvFgxP2cHPzp06V0y76r6j07p60tWaW+uEiAU9gTyfyp38hldVI9AeCnRmvde56p1NZk0awz5Yzt+0OOccDsPemrxB6T1zrXqZ7OElraIj4VyFjX2xXsLQejrTpzo6x6Z0oCCO1hWMhRznHJP402v4dQNaSTFMSSkFmC4PBq1FblyIb54KY6E8IdP6c0NFtIpJJidzlRnk1MY+jNRMakTQjjs0fIq0OldF\/dfmhUVsnAz\/XHtXWoal1Ha3ssFvo2myxocK7HBYY9qOEMcIVJts8NC2cAq0YGBkYpI2jggEE5+VLpcXTL9mCnym\/mx2\/GlozPZ\/7swLK5wJO+3NfRuzx3LBY9OJb4kIA96Xe0VAPhBA9CO9HLJFbfwpZDOsmAHX+U1ozQBCTNtdG2kMpI+tQyRqk0lXO5SV+nNF21ksCgMMluxJI\/vR8cbvmMzwFlPwhVPxCujGrE7ckjuAO34d6HCOMs5mhYMhJIPf\/AOc1KNK1BJ1+HBPyPeooCElU9s8rjnP0Pr\/Wi47meKQTx5Ck5OXCqCe2Pkf60u2CkuOx1UtpNQvmYycUr5OO5ps0zUoruIFXVm\/mAOcU4pcKRkkfhWbOWPyLsY55R2IARnf2raoNw5pL7SucYI9s10Jsfy5JqpOwsVwYRJLKifwkTH05pn6gkuJ9MuLeRDteMgjHFOK3BHDAYpDU7mNoCuRgjFUpz5Lka2lyipbi0\/dqiK3GwO28n3PvS9rLcSPt84\/d7ACir+SKcCMqN8ZK8ewpGzCwylsE\/CRinuXs5V4YRHcXxha0l2vDklWxytEWVvJcW6rLIQ8LFQRxkdwaSS9NncRyyKGhJw6EdwaLln2zedAyiPHAFJm8lmMUggZ02G6t0nJa7jKlvXLfOp54SW\/7rmELyBsXMbgj2Ybf61XVvDK81sgGfNzK2R6dl\/vVo9O20ligmdNjNEJFOMfcOarym\/MkvR0ua3kuG83mIbJdg9STxikIbTzxuWRpMcEgZ\/U0Rlp4lEZxkAqSM4rF09m2+bcyEZztU4FaxjikdosbZYrz33uBn8BXTPZquxZUPP8A2absfnn+lLw6dZAfEm8j\/Wc0UIo1GEjVcewpbeThlu\/94jKRWVzMO2S21c++Bj+lQ3WNDuJw5NpBakcAqgZmH1qziMjBNM2rWqnLYPPyo4SwSeW5+o7zwa8SLm\/NhJcaXq0J83y1G\/d6OmeNynJx86tjRvHroy7t3h6bsNTvbt0wsbW7IOASN7twDkkk\/Ol+tekrLWLKRZrRJZFVjExxlWx6E9qpAa3p2iXT6ZFYz6rqQ+\/p9o\/l2tt7JLIOZCPXGAORzSLIYecjI4aJUbnVNe1S9vY5GGr6gSLu5gjLPHH6RIR2AGR6ZqzfA3TtM6U6kMaWbWwvrdreaWeVdznIYZ+LPJ9KpyGw666jCxX+p\/u21wCLLTV8pAOOCw5Y4z+VTPpnww6f065t7qYTzXMTq5k8xiwYEev4A\/8AioJLcugoPD7L0VFtb67jkIUxyEAe\/NELdliyA4yMChupSp1GDULdgsV5AsgYj1xzQ8c5KNicswUn4QM9q8xKGybXwz0cZb4pnmDxiJ1zqltPN6kTG4Nu7yn7ozyfypLp+\/8AD3w0uFgs7ayvrthvN48eXBzyOe34Vx4m6XGOqbzWLmdnaQ5SIjG04wTn1qntctZfNMirgMTiq8JxsWw0LrHXiWC9Oo\/2kTCGg06RVwNo2jtVYX3jDrl1PJMLid3k75GBUD8hicOuTR2l6HfavdJZWFpNNM5wqIuTTPFXFclZ6m6fXBu+6s1S\/YuVVWPrjOKGtNI1HVp9wiklZu7EVdXSn7OGr3SpcawDGO5jHHH1NW3oPhTo2gxIq2KvgDuRxSbbo1rhE11ys7eTzJpvhZqt5tb7PJgj0WpdD+z\/AKo8SsbRxu5ywxXpSHS7a2UC2toUxgcc0Xd6iGTM0qR7cDKqaybvqWPxZpVaOL7PNY\/Z41EqP9327qGu\/wBnTVFG5cqPevVfT+kX\/VdyLbRy9wyHDMOFX6n3qaWHgtr1xMpvXWOL+ZlfJ+mMVFNuovW6uLf+DrY0U8TaPBsn7PHUMkywWuZXY4VQpJNX\/wCBH7MUvQFzF1d1LH5upEjyIxyIFPr\/ANRr1foPh1oGgjfbWqG5UYaVwC3\/AKU6zWVv5DKyLheM4ra02lmnutf9jH1GrjL7a0MFrpUd3cIQExgA4GKdm0G1aIReXt+eK70cW+6RhGoSEZL54NMHV\/XkMEb2Wjvm4VthcEYVu4x8jWkk30ZjkkJa9Y22gwMy3AEzfCpB7Z7ZHzqKpfW4XD3jI2TuUjO0+opH96tfN9p1F3X4S7AtksvqPwNAz32mea3n5kfj41cYYY4P4jFNS2iHPLPHsUciRgOgktB6jvSqKxQraKvkH7wfvQu6RB9st5B5QPEZP9q5+0jUiZGJhaPlQOAa+ink4h9vaxRblsSo3cus4\/pSsKwibyI967vvbwCh+hps+3XN9\/uV8vkxLwJO2aW33Yj+wupa1zgTD0H1oAgu98y1jL5jKNwAJCCp+VNsst4SSxLL3EgGWU47Gu7iZbWNrM25uIByspGefrRFteh1ilXSJNrjY2D3rn0SAR3U5kIlTLg\/Gn+sZHI+dGRvDOglOwtg4ZhkEeq\/X+9FOIgVNxo0w8lgNynJwexoO9uILB1MULKWk2lXGOfSlN\/IxB9jqMkbRyqJTGeVYqqBhnB49CPX86ksN9EQrAHkVEpmhiHnOVhlYK7h\/wCIQDx5i44GD3FG289zFA7wRNMyA7kaMoAw9M+3+RVPVUeRbo9lrTW7Htl0SpL2AjJUE9qUFza\/yhhxkiqyfxDuY3ZBpcaFTghnPeuD4k6kvMdjbA\/PJrJlVa\/RpxurXstA3MJB2IzGh9RkRrZj5QBx3qsj4ma\/g7Fto\/pHk0Hd+IXUlyDG95GFPosYFV3pZ5yxi1cFwOr2U0mtMyBjFIwBwOxNSW56d+zQxypAHJzu9xRnSthFfafZWryia8lPmMAOSxwcZ+hFTW20O7kMiDTZZmiO0jjAI9znnt6UTjbLhLoerKa190iqLywnIErWriM\/CGx8INCpDM0qq\/G33HBqx72w1GS4lguIligUgRpswfnkVWfXusjSLg2EC7JTkMR6CgUpbtrXIUpQ2eRPglXS8J1a++13UpWMfCGZh2FT9bmCXU7S0juUZTDJHtDAnsD\/AGrzAmrSqoVbmcKPQOQKk3htrTJ1vpjM8g8yRo8s\/GWRgO\/zxSHRNSc8gK+Mkk0e0NGuBPpVnP2LQoT9cc\/rmnFHDeoqN9Jyu+hwoe8byRkH0w5wPyxT2kqxq0jsFVe5PYVqR+6KZmz4k0Ho+HByKWDqR94ZqKap4gdF6KCNT6p02B15KGdWf\/yjJ\/Sobq37SfhtpmVtby71Bx\/3FuVH5vj+lDLEfZyi30W\/QGqH+Fz74rz7rH7XgTMeg9JZA7PdT\/8A8rj+tQDXf2nPEvVd0dvcWenxt6QQgkficml+aEXyw1TJnprU4N0HJwDnmqR6f6K07pbUrq0W4SaMSs32kkMzbjkZPuFOD+NUjq\/iF1preRqPU2oTKc5XziB+QqxfA7Wnn06+sp3LzW0wliZ\/iChhyfnyv61HnVkkkhkqXCLeS7bHfa2yNpWmRTO3a4vpCqA9\/u927EfjTvZxdQlhJcdT+WhAVI7K0EcY4+Y54\/8A1oLRobS3hS\/1K5YM5GxpRuZieRtUduQR+NSZH1S6UTabpMaR7Q8dzfvxsPY7RwMNnv6VMngCCKu8cOuPEToSLR9X0q8tr6wgEkLiaLISRuQW2kHt29KqZv2nfE5smMaTF8ktD\/dq9F9TaM3Vml3Oga\/rugzw3K7XghTBQj+YOOxFeMOqNHv+lOoL7p\/UIdktpMUIzkMvdWB9QRgg\/OsjV0LdvwaWnuko7UyR3\/i71lqUktzdvY75eXP2ND\/UGma98QNbvkEV1dWbIOy\/ZIgB\/wD5ppSdXB3NhSMGo\/qEW1mEXZGyB8qoqiC6Rd81nySj\/azUIMBdRSL2Cxov9BW0631iM74NduI2Hdo22n8xURUmeDnl17fSkI5ijgN29aHxRIdkiYy+I\/UcoCt1VqxH\/wCXJ\/Y0DP1rrc52T6\/qbjt8V1If71G5ozGdycoexroBrpVCKTLwNoHJoHVElWyHSXW72YPv1C5JXuGlZsj869V\/skfs09E+K\/T911h1+bq6hE\/k2sEc5jBAHJYjk1HfA39jPqnqO+teofE+yl0jSAiTxW29fOugeQGA+4PrzXtXQLHRegJLfRdEsoLHTjEEihjUBQR\/f502vTqXLAnc1xkVfpXRPDnQI9K8PNJgsLawIk+z26hd\/vkjliee9SHpHr2x6njP2XbDexjEsUvB+fFMGt9RpZuZgyNFJgEgg\/X9PXtVR9aayvTuvWnUmhXPl+bjeATtb5ke1WtixhFZyecnpQX8NzMzW5O5WxIDxg0JqOv6Npu4Xd0jOAfgHJ47iq1g6zl1zQVu4rzyJXG7HA3+\/H6j6VDpbz94XYFxeFTE58wM2NxHB\/MYNEq0+QHYTDq7xCupA1np38JGztCerD0+hFQy1gvJ2ZXyUAClskfCTlG\/A8UUllDcyr5TACJsRsT3Ycjn5jilEEjJIizgWyAlAo5aNu+fo1M4XCEttvkb9VuVtxHtYvMmSEzjLD7y\/PIpnXVOqoVEem2kLWo5i3AEhTyBn5dvwoXUprt74xDajqcO5bPxr2P4ik44tSkQSWGp7YGyyLjtnuPzzUg4zyzzcsbn\/eoGHlL3XPeioza6qwz\/ALuyDIPYGgFif4pLc\/wl9M0psGpfBb5jKjnmvenmRx+1R3QFhqCAQpwJAO9dmaWJRZRMH0\/sX5zim4M0u2xu8rGndveuXvJreUWVmd9ueCvqahvBOB2Qw2wNtayvNp8n\/Ebg7D+NcXFlIkMy6bqUpSIhhjnj6032mxYrqKWc28Y5ER\/mpK56iAEb2OYdnwug7OKCU0SothkQv7qfKahMIJ0CtKx+EMOcfpS7291qOnTpM6s6kKN+A27\/AFD3FMc\/Uly8clnbRKkExzsx2PuKQiuNUvJIIkkbKHYMen1pTmmNUWO1peajEI7W5ureyePcizSRbyw9VPpiiUnnv5Vtra9vHYgI0MUeASoIPxHkgg8f0oI2rrO8Op3ABQK2Nu4yEdwvzp6hnihg2NI9taXD5S3hGbhH92PoKKPKwEl7IRr2kX+k3O+6D4m+IMw5Off5017m96tK90+0vbd7K\/ghglIBZVDTS49H+QP6VXmuaJeaFcmC6jkCPny3ZCu4f5qldXteUPi8jexwCa1Zok1\/CkoLIzruAHcUk0hwRk1K\/DLRG1fqETvHuitVLkkcbj2\/uap2S2pssUw8k1EnWj6tHoqLe6npl3ZxNCy20xjBRWKYy3JPf+tXR0hr2ma1odtc6TdREBR5g3ElGx8Q980wabpcNzZva3kUbxFcFWGRVe6z0DrWhXlxfdK6pLbRyjJjUkfhxVavWrqaLl2hx+DyWZ4m6tpmm6cZZriOG6wfKwBkkc5x3P4+9eVOrdUk1bW57qQY52\/+xUr1y\/6psYWfW5Bc4BBkYlnGfmaryZ3mlaTPLEnmico2PehO2da8cjuPaV+tKxyNEyvE5VlOVIOCD7g0Lu2DGcVnm\/M1DZxOLLxh8SNMsP3bZdVXccGSxOFaQ5AGN5BbHA9aZ9R646n1dt+q6\/qF5n0nuGYfkTUf835muGY54NA5NrAUUs5D5NR3g70x8x\/ikhcxYwuQfpQTyEAjJpHzZNx2+lJkh0fkc2YN65oeXv8AjQjSuBuLHP1rgzy+j5pLWGGuxRjg1N\/CDU\/sXVQtXfal3GV7Zyw5H96gBuTn4lxThoOrfu7WbO\/iJBhlVvwzzQqe2WQ5rMWj2toc6RRGWxjU3DkAXE434PoVT1INP0Ojwai6XmsvcXu7+MBcyHAViQ4CfdXB5wBVedIamlzLBKLkNlMu0j4SKM4+Mn09DU2seqb7VlkHSdkswT4n1O9TbCpx8axx\/wA\/ParzeeSnHjsk1rbxW6+XY6dgHgNHCAB+fyqjP2n\/AA2fWdKTr\/SrR0vdNQQ30YT\/AItvkkSceqE4PyPyq4F6Nk1Jlk6j6k1PUd2AVE3kQjPKgIuMj0o09B9M2ylIrCa2WVCHDSv8YIIIYMcH2x9Peq9i3pxY+D2vcj52E4BBc\/MCh5kjwu7JDHac+x\/9ipz4y9D3Hh917f6P5LJZzubmxYjAaFjkAfQ5H4VA5W3IRntzWVJbHhmgnlZQArtbzFGOApwRisvIQjB4+UbnIpW6TzkS4QDH3WPzqYdB+EXiP4hp9m6a6Sv7qFztFwYikQ\/8bYHHelNk5wQu3Pmhrc\/EW5X\/ABXo\/wDZZ\/Zx1PqTWIfEDrGymtNG02RZrSJ1wbyUHK8H+Qd8+tWh4HfsSW\/S9\/H1L4qzWmpXMCh4dNgYtEj54Zz\/ADY9sYr0XretW+m2zW8EKKkahURFwoA7KAP6UcKsv7uhcrEuhzvdejBILrhYhg59qr3rLqEXiNHBMqtAfi3Z4z2\/+B3qO651lDJHO6uysWxFjuxHcL7kerdhVeax1G0CLOty0s78R7WyAfXHv82qw+BPLJTe9b+XZSwXxJn3bVGCQPmR6n2XtVf9VdRX17YTRzXL7VbcQWyVPu2O59l7CmPUteF1cN506hycAocgH2T5+7VFdQ6gltrpsTo0SrtKg5x8h7n50qViXCDUH2Wb4S+KottQ\/wBnOoJMxF8xSbecnj4j8x\/SrI6zvH0mBNUtFDySqrZKjDAcH9K8cazrDrd+fZN5Ow7jtbhT8z6mre6T8Uptf6VXTbiYtPaERsX\/AJlI7\/nU1XJvbIGyp43RJ\/Z9bSOWNwSsgAQgcjcpyCPwp6uevZII1KSxxwgeZtcAsyN95fzqjdR6guIZW8uXGP4mQf5h3oR+p0ERLOZX5HJ7KaJ2+gVU3yWvrPWJvonEIhUgbAcnJKnIOBTFNrupSyGWC6aJH+LYkmFUnuAPrmqsm6oKgt9sZTtyR65FMs3XUkMrRi5l4OeDxzzQebAaobHZn2kx225k9QKWV4XRVgPluB8RHFN8Vy9vnZ61yZnJ3DjIr6K5JHkVFscZZnmt2jBQhO7+tamubaGGObTYXEqcs596Bt5xGx3gsremaWgvBDI0agCJ+Dnmgc8jFFoGuZLm7nFxMxYsecelbSyP2g2oQM8h+FvT86c4Ht1b7AqqUuMfGe60YsljZf8A0eRVllb7lwDyppeEycvoa7XSpRKbOOLN+jcIexFPELppUTSWMYa8lyl1Ay\/8P3IoabUo7GJ7Zvi1KI7knHfbTRca3M832mJmE8oKzOf5qGUowJUXIm0Gn6fJZ2s10w8wKWhk3YKyD5\/5psd5LCdrq1mxFIm68nZtzyK38q+xqMRanqEsUdusrEKjKozTnm4tfs9xJHlhKRGzDKtuGTn6UPlXYcYvOCUW03kQILWRrC3kG+1lRfMurgeqH2BpxvOhm13S2j\/d4tRKuYjczNLMp9M4IC4PbvxwaW6XsrWGMXSHfddy55474A9BU4tbqF48zjYVXufu1mX6yU+I8GrTolFbrOzzVqPR2vadqQ0y5tHWRjhXAO1seoNWV0bYWvT1ulut3aJnddXMs0zqfLX4VGI\/ugkerHipLqlyms3f2W3DyeU4XdHFvxnliD24Hz9qQ8qeS1W0ih1WE6nLtA+zRusVunGMDsKtaenMd1i5KN1ihY1W+BfTtY1eU26LbRzPfSGd2stRLeXCO2EkJ7j0o6PqeG9QjEpEk5ijRkKzKAOSye3\/ADDj6Ux3C2tw9zc237smlmIsrZJEa1lAHBI9KQ1NPsU0yRtM0uk24hto5T\/vCyt\/NFIOHxnsai\/TVXRw1gKnVW1SymQvxWvosxxwMG80knnPA9arTzB7Gpz4g6Y32aK7jbP2TbDKVHwuxGSw9iDwR6VAN49qzlU6VsZcnd53uFS6n0pNge4Na8we1cs2aGQJosR6muWdgMgmtkj2rYjPcng0t\/oZFY7NAMwJJrWzvljzS6W0jnCDNGQaPLNgFipPypbbY1NIa8Y4pJ4\/XOMn0qUL0vIpAyXJ+Vct06wYr5ZJFKefZKkkRJwze\/HvXJDJ2OKlUvTxT78Z\/KmW9057dyCuMe9JabfIyMk+i4+hdbXU+n7G3ncNEoH2pUJDShf5CDgHt+eKvDpnVDfRCPzIoxEVcFmxBb4Gc7f5i64wPcV5U8PNVa2ll0xnwWIkQ\/iM\/wBjVsW3Vdnb2xmvo3e1gfbHbRnH2mfGRn5ISD\/0mrNduY8layG1l+WWoX+sRCHS9ROlaYxIF+y+ZeXi+oiTsoHbjtTtN4Y9CJb\/AGrXbS81CZ+Hn1TUpGft3AUgLx\/T1quOn+sbbQNJHUmtO0upXin7JbRAAsPVEA\/4cY459anPSXTUnWF7Bq\/iHcC7GRJDpKyYtoVPKl1z8bcH72exop4ayFF8clNeOXhtpWu9OzJ0NO2o3lg6ywWSXf2plTs4iJ+MfNORUN8M\/wBjrr\/rHytQ6umXprTHOWEq77t1\/wCWP+X6t+Rr3q19pul2y2VlBb26oMLHGAqqPYACm+fUlaTcXGzb\/wBP48\/4qnZUrJbmWY2bFhFZ9C\/syeDvh+Emh0Aapdgki41RhO24eoTARfwU1benyRWcSJbRJDGBhVRQoX8ODimj7bHMkckchK7jhhnGM+\/AoW912PEqRSARx4X4e2fmeB+tF41FcIFTb7Yf1Dr32CCVwznYycYLZ9eBnFUv1t1nO87TW86ES5UIsmCR6gN2A\/1N+Apx6x6tkka48vCo6FcDtkdh7t68KMfOqC626rjik2pMru\/Euey+2R6fJRSbJKIcVu6D9d61ljEkcmd8qfdBABA7Af6Yx+ZqEaj1NLPGwkuNzsO44LfL5JUb1HVpZpHkkkLue5c9\/bd\/YU03N4CAxB577jgn6\/4qjO7JZjVgeL3XrhnJjkdmcYLKcH\/pX2X50yT37tgmdtyt3B7fIf5oG5ucMwR2OeeDgn\/ApvnuePvHPaq8rGNjFBt3cZzEoB57HlV\/yacOltautMuXXA2OMkFvb3qMmeTI2sOD29q39pCcBiMn0NL8jzkJxWME+1jVboNu+0oiljxj0IzUfbX54oSgYEMnv7Gmi71N3RQ7MfhXv8qAlmyc8jlgeabK7JEa3gf\/AN5Qyyl3UtyR+YpIG3lAk2rz7jmmSO4UHvxhSea5e6j3HEmBn3qPIifGy1pDyUx29ayKLzQy7sce1ZWV9TZ4ZCee8Xt61wPuke1ZWUkadiZ2jCA4CnNdPO3lbQMMD971rKyg3M4XeFLmC2kbIdn2s2e4od7JEFy4bi3f4Rj51lZQ9nJvBJemtFgm1GSDfj7JF9rjO3PxY7EeornVmSXp2HUVjEchuDuVOFJzycelZWVE\/wAGFH8kOXSeqTrIIx2UZHNPXXfVdzoWlGaG2WXzmEex2+EccnHr7YrKysutLyI2rW\/45U151x1LeMSdRaNQhXbGNowfkKTtOs+qrGRJbbW7hSkXlLz2U9xWVlWPJP5MuMU\/RItD8WNbMlta6pZWmoQwA7UmXPP+rPfNTKOcWun6Fe+X5tlqVwbiWylYsEkBOGRz8S4rKynVTlNfcLsSi+Bl6vhWbR55nZi1xHNcOSeSxIAJ9yBxn1FU392srKr6n8ixp\/xM3fKtfebFZWVTmPQUkcexRt+ItjNLkpDlDErAgZz3rKyhGj\/oNnZXvLQFcA9m9qlNrplsjbUBAHasrKCXYtvkcBZRoQqnlhnOKHvLeONiVHI7nHesrKTLsgaim5sk9iaiOvTiViBGFANZWVWkyzX2MlhePY6rbzxDksFIzjIPBFWfpB\/eN\/AlzlktQxVcnBOHdj9SV7+xx6VlZXQYyRMPD6\/m17VLzqbUSXltVgeKPjCBnCooyDwo+XPGavDofqa7up7KGVTuuYri5dhtwdkixouNuDhc8\/OsrKuV8wES4kPl\/wBUXB1Y2gSXLHaMzYQDOPuqB7e9Pkj3Fpbwy+fgOr5ESBScKT947j6VlZQS7CiNunapPrCSOiLCA2AXLSsPoScfpUV1HVLltTu9PTBEUZcyzEyNkc\/CD8K\/+U1lZS2yX2VD1L1rqWo6bc3aL5C7\/LIV90j9x8Uh5x8hiqp1gu7EO+WEJfOOw9h7fXvWVlZlz4LlSwReaZjsQ\/8AaJkf8v8An602XFxIEXGMMSADzjHr8zWVlUJSZbj0JFgxyFxuHvmg2JALZyCcYrKyljIrJyYsANu7\/KkQckjHY4rKyhTz2FtRk8pfbuH8poSV2kO4ntWVlSu8E9CRfPp6VqsrKkk\/\/9k=\" width=\"255px\" alt=\"lease termination accounting\"\/><\/p>\n<p>While the terms &#8220;modified net lease&#8221; and &#8220;modified gross lease&#8221; do have some formal differences, it is not uncommon for people to use the terms interchangeably. There is a lot of flexibility in the definitions, and tenants and landlords can negotiate which &#8220;nets&#8221; are included with the base rent, along with any other easily altered condition in a lease contract. The best way to determine whether the landlord or tenant is financially responsible for something specific is to reference the lease contract.<\/p>\n<div style='text-align:center'><iframe width='562' height='310' src='https:\/\/www.youtube.com\/embed\/0r1Yh5M5Nxo' frameborder='0' alt='lease termination accounting' allowfullscreen><\/iframe><\/div>\n<p>If material is issued from stores, any generally recognized method of pricing such material is acceptable if that method is consistently applied and the results are equitable. Self-insurance charge <a href=\"https:\/\/www.digitalconnectmag.com\/a-deep-dive-into-law-firm-bookkeeping\/\">A Deep Dive into Law Firm Bookkeeping<\/a> means a cost which represents the projected average loss under a self-insurance plan. (2) A modification of the accrued benefit cost method that considers projected compensation levels.<\/p>\n<h2 id=\"toc-0\">Accounting for Leases with Termination Options<\/h2>\n<p>For example, assume a lessee signs a lease on June 15, 2022, for office space and lease payments begin on Jan. 1, 2023. The lessor gives control of the leased office space to the lessee on July 1, 2022, so the lessee can make leasehold improvements to the leased office. In this example, the lease commencement date is July 1, 2022, because that is the date the lessor conveyed the right to control the use of the office space to the lessee.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"lease termination accounting\"\/><\/p>\n<p>At the date of application, organizations can either choose to include or exclude initial direct costs from  their measurement of the ROU asset. This is another practical expedient that can be applied on a lease by lease basis. The package of 3 benefits organizations primarily when it comes to their transition leases.<\/p>\n<h2 id=\"toc-1\">ASC 842 Practical Expedients<\/h2>\n<p>A tenant may NOT use the security deposit as the last month\u2019s rent without the landlord\u2019s approval. Even if the lease or rental agreement separates the deposit and clearly indicates last month\u2019s rent paid in advance. The law considers it all as security and cannot be used as last month\u2019s rent without the landlord\u2019s approval.<\/p>\n<ul>\n<li>The downside is that the risk-free rate will most likely be a lower rate than what a lease\u2019s specific incremental borrowing rate would be, which creates a larger lease liability.<\/li>\n<li>If the landlord has already submitted to the insurer a claim for the voided indebtedness, the claim must be withdrawn.<\/li>\n<li>The applicable subparts of part\u00a0 31 shall be used in the pricing of fixed-price contracts, subcontracts, and modifications to contracts and subcontracts whenever (a) cost analysis is performed, or (b)a fixed-price contract clause requires the determination or negotiation of costs.<\/li>\n<li>(b) Except as provided by Section 92.255(b), a smoke alarm may be powered by battery, alternating current, or other power source as required by local ordinance.<\/li>\n<li>Second, the tenant should write a letter to the landlord demanding that the harassment stop.<\/li>\n<li>Just because one of these conditions exists does not mean a unit is not livable.<\/li>\n<\/ul>\n<p>The landlord may not give a notice to terminate the tenancy for an illegal reason, such as retaliation or discrimination. Tenants who have been retaliated or discriminated against may be able to sue the landlord for damages. Periodic tenancies generally can be terminated by giving proper <a href=\"https:\/\/goodmenproject.com\/business-ethics-2\/navigating-law-firm-bookkeeping-exploring-industry-specific-insights\/\">https:\/\/goodmenproject.com\/business-ethics-2\/navigating-law-firm-bookkeeping-exploring-industry-specific-insights\/<\/a> notice at any time without cause, but those that involve rent subsidy programs or that are in certain cities might still require  a cause (for these contact an FHCOC counselor). If the tenancy is a fixed term lease it usually requires a cause to terminate during the fixed term.<\/p>\n<h2 id=\"toc-2\">How an Open-End Lease Works<\/h2>\n<p>This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. (iii) Terminate a contract for default by reason of a violation or failure to comply with a law or regulation. Penalty does not include restitution, reimbursement, or compensatory damages. Appropriate downward adjustments from the maximum per diem rates would normally be required under these circumstances. While these adjustments need not be calculated in accordance with the Federal Travel Regulation or Joint Travel Regulations, they must result in a reasonable charge. (2) Development effort for manufacturing or production materials, systems, processes, methods, equipment, tools, and techniques not intended for sale.<\/p>\n<ul>\n<li>(b) The tenant&#8217;s deduction for the cost of the repair or remedy may not exceed the amount of one month&#8217;s rent under the lease or $500, whichever is greater.<\/li>\n<li>(b) The new owner shall deliver to the tenant a signed statement acknowledging that the new owner has acquired the property and is responsible for the tenant&#8217;s security deposit and specifying the exact dollar amount of the deposit.<\/li>\n<li>An entity can account for non-lease components using either the regular new standard as listed in ASC 842, or they can elect a practical expedient that allows lessees to account for lease and non-lease components as a single, combined lease component.<\/li>\n<li>Determining the lease term is important because the lease term impacts lease classification and is used in the present value measurements when the lease is initially recorded as well as the ongoing measurements required over the lease term.<\/li>\n<li>Accounting departments with leases deemed as operating under the FASB\u2019s ASC 840 can maintain the operating lease designation at ASC 842 adoption.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Accounting for Leases with Termination Options ASC 842 Practical Expedients How an Open-End Lease Works Related services Rental Lease Termination Letter Sample While the terms &#8220;modified net lease&#8221; and &#8220;modified gross lease&#8221; do have some formal differences, it is not uncommon for people to use the terms interchangeably. There is a lot of flexibility [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"class_list":["post-1258","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=\/wp\/v2\/posts\/1258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1258"}],"version-history":[{"count":1,"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=\/wp\/v2\/posts\/1258\/revisions"}],"predecessor-version":[{"id":1259,"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=\/wp\/v2\/posts\/1258\/revisions\/1259"}],"wp:attachment":[{"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/belmagan.com\/demo\/islamic\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}