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The Approaching Lease Accounting Regulations and Its Impact on Cost of Capital, "A Practical Case Study"

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Figure

Table 1.The descriptive data of 30 actual aircraft operation leases
Table 2. Comparison of WACC before and after operation lease capitalization over 13 years
Figure 1.Capital structure before capitalization
Figure 2. WACC before capitalization and ad.WACC after capitalization
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