| BLM15005 | Commercial substance |
| BLM15010 | Balance sheet (general) |
| BLM15015 | Balance sheet (fixed asset and depreciation) |
| BLM15020 | Balance sheet depreciation (accounting) |
| BLM15025 | Profit and loss account |
| BLM15030 | Apportionment of rents |
| BLM15035 | Profile of finance charges |
| BLM15040 | Method of apportionment of rents: SSAP 21 |
| BLM15045 | Checking how finance charges are allocated |
| BLM15050 | Apportionment of rents using the actuarial method |
| BLM15055 | Apportionment of rents using Rule of 78 |
| BLM15060 | Whether Rule of 78 acceptable |
| BLM15065 | Apportionment of rents using straight line method |
| BLM15500 | Example 1 |
| BLM15600 | Lessee accounting with loaded rental structures |
| BLM15601 | Example 2 |
