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if the lease payments cannot be allocated reliably between these two elements the entire lease shall be classified as a finance lease unless it is clearly an operating lease

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... birds, (32) as parrots are caught alive and sold as pets For many animals and birds, the problem is that their habitat -the place where they live -is disappearing More (33) is used for farms, for ... threatened, and could easily become (31) if we not make an effort to protect them There are many reasons for this In some cases, animals are hunted for their fur or for other valuable parts of their ... area B earth C land D soil 8.8.2.34 A the B that C an D a 8.8.2.35 A because B however C if D unless IV WRITING 8.8.4.36 The thieves wore gloves so as to avoid leaving any fingerprints A The...
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... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live As a result, Canada is a desirable place to live PART 2: How to Write a ... weather in Halifax Both Example: Both Vancouver and Halifax have rain in the spring Also Example: Halifax also has a rainy spring season Too Example: Halifax has a rainy spring season, too As ... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live As a result, Canada is a desirable place to live Closing Sentence What is...
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... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live As a result, Canada is a desirable place to live PART 2: How to Write a ... weather in Halifax Both Example: Both Vancouver and Halifax have rain in the spring Also Example: Halifax also has a rainy spring season Too Example: Halifax has a rainy spring season, too As ... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live As a result, Canada is a desirable place to live Closing Sentence What is...
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... for its beauty and many contrasts: it bare mountains and moorland, its lakes, rivers and woods, and its long, often wild coastline Many of the most beautiful areas are national parks and are ... for its beauty and many contrasts: it bare mountains and moorland, its lakes, rivers and woods, and its long, often wild coastline Many of the most beautiful areas are national parks and are protected ... made between fleas and humans B: estimate the extreme distance that a flea is able to jump C: demonstrate the superiority of fleas over humans D: clarify a point made regarding fleas and acceleration...
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... studying at university Finally, Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live As a result, Canada is a desirable place to ... Canada's cities are clean and efficiently managed Canadian cities have many parks and lots of space for people to live As a result, Canada is a desirable place to live Closing Sentence What is ... Halifax Both Example: Both Vancouver and Halifax have rain in the spring Also Example: Halifax also has a rainy spring season Too Example: Halifax has a rainy spring season, too As well Example:...
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... had been D can be A unless B if C provided D as long as A be rising B to rise C to be risen D to be rising A so much B so C such an D such A had been B has been C is D was A is B has been C was ... education A behaves badly arid who is lazy, B who behaves badly and was lazy, C who behaves badly and is lazy, D behaves badly and is lazy, 53 The audience, enjoyed the performance A most of them ... deserts causes the lack of vegetation 68 According to the passage, what causes an area to be classified as a desert? A The type of plants C The amount of precipitation B The geographical formations...
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... “What impression had the writer previously had of Yorkshire?” A It was a beautiful place C It was a charming place B It was a boring place D It was an unhappy place Câu trả lời B “ a boring place” ... mean by the following statement: After hitting a bar several times with similar results, an animal learns that it can get food by pressing the bar A An animal is able to press the bar more after ... exquisite wines Be sure to include a Tuscan wine-tasting experience when visiting Italy - Giraffes like Acacia leaves and hay and they can consume 75 pounds of food a day  A giraffe can eat...
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... (dried meat ground into powder and made into cakes), the Scandinavians made stockfish and the Arabs dried dates and apricots All foods contain water - cabbage and other leaf vegetables contain as much ... Graphite is a form of carbon and again the carbon atoms bond in such a way that there is a sea of electrons that can be made to flow as an electric current Likewise, if we have an ionic substance ... Vietnam’s East Sea EEZ has been denounced by ASEAN and Western politicians and professionals as the violation of Vietnam’s waters A inland B farmed C territorial D fresh Question 54: The bank...
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... diseases Physical inactivity is another cause of several deadly diseases A Overeating and physical inactivity are caused by several deadly diseases B Both overeating and physical inactivity result ... a big table and some chairs in the garden A A big table and some chairs were taken in the garden B Minh had a big table and some chairs in the garden C The garden had a big table and some chairs ... in the tropical climate B was different in colors to tell a woman’s age D was made from different cloths based on a woman’s class Câu 43: Where in the passage can a summary of the yêm’s style be...
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