Assignment to research leases and lease structure issues


I have an assignment to research leases and lease structure issues on the FASB website. The intent is to find current thoughts on practices for direct financing, sales type and operating leases. So far, I just find the exposure draft and comments on the proposed changes. Can you point me in the direction to find information on current practices other than the codification?

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Accounting Basics: Assignment to research leases and lease structure issues
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