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Common Control Arrangements" , which require that leasehold improvements associated with common control leases be 1) amortized by the lessee over the useful life of the leasehold improvements to. | May 26, 2023 ....
Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases , which amended. | March 31, 2023 ....