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https://www.cpajournal.com/2016/08/01/changes-accounting-repurchase-agreements/
Consequently, Lehman engaged in sale accounting with an agreement to repurchase. Under this treatment, no recognition of a contractual obligation to repurchase is evident on the balance sheet. The securities are debited when returned, the option to purchase is removed, and the cash returned to the lender includes an interest payment.
https://www.soa.org/globalassets/assets/library/proceedings/record-of-the-society-of-actuaries/1990-99/1996/january/rsa96v22n3122ts.pdf
This session describes the various types of reinsurance agreements, the requirements for each type of agree- ment received, reinsurance accounting treatment, current accounting treatment for various types of reinsurance agreements, and potential impacts for ceding compa- nies and reinsurers.
http://www.rmdfc.net/sample%20accounting%20agrmt%2001012012.pdf
- Accounting System Set-Up Services: three hundred and fifty dollars ($350.00) total fee. - On-going Accounting Services: Twenty-five dollars ($25.00) hourly, paid on the 1 st and 15 th of RMD Financial Corporation August 11, 2011
https://forums.aat.org.uk/Forum/discussion/443325/accounting-treatment-of-an-hp-agreement
An agreement with an option to purchase at the end of the agreement at a substantially lower figure than fair value at the start of the agreement is a finance lease. HP agreements are nearly always finance leases as they allow the lessee to purchase at an estimated market value at the end of the agreement which is lower than fair value at the start.
https://www2.deloitte.com/content/dam/Deloitte/us/Documents/process-and-operations/us-service-level-agreements-BPO-121214.PDF
Guiding principles to service level agreements Business process outsourcing: Finance & Accounting 5. Principle 4: Effective service. levels are leading indicators of. vendor performance. Vendors can and do take advantage of buyers by. avoiding or minimizing service level commitments.
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