HOMELv020 In a sales-type lease with a “selling profit,” when is the profit recognized by the lessor? 2026年5月18日 For sales-type leases, any selling profit or loss is recognized at the commencement of the lease. What is the effect of a “Permanent Difference” on the deferred tax balance? What does the “Accumulated Benefit Obligation” (ABO) use as the salary basis?