Show Summary Details L Large companies classification average number of employees, 2.5 generally, 2.3 – 2.4 Late filing penalties generally, 7.10 – 7.12 Leases and leasing transactions accounting for finance lease lessees, 22.8 – 22.9 lessors see Lessor accounting accounting for operating lease lessees, 22.10 – 22.12 lessors see Lessor accounting classification changes, 22.6 finance lease, 22.4 – 22.5 generally, 22.2 – 22.3 operating lease, 22.7 contentious areas definitions, 6.3 finance lease, 6.6 generally, 6.3 – 6.5 operating lease, 6.7 dealer lessors finance lease, 22.20 micro-entities, 11.68 operating lease, 22.21 definitions, 6.3 disclosures generally, 22.25 , 22.26 micro-entities, 11.70 finance lease classification as, 22.4 – 22.5 dealer lessors, 22.20 definition, 6.3 generally, 6.6 lessees, 22.8 – 22.9 lessors see Lessor accounting manufacturer lessors, 22.20 micro-entities, 11.62 , 11.63 , 11.65 generally, 22.1 leasing transactions, 6.3 – 6.5 lessees finance lease, 22.8 – 22.9 operating lease, 22.10 – 22.12 lessors see Lessor accounting manufacturer ...