| BLM22005 | Introduction |
| BLM22010 | Amendments to a lease
other than change of lessor or lessee |
| BLM22015 | Amendments to a lease
other than change of lessor or lessee - term not extended |
| BLM22020 | Extension of term of long
funding operating lease (CAA01/S70YB) |
| BLM22025 | Extension of term of long
funding finance lease |
| BLM22030 | Extension of term lease
that is not a long funding lease (CAA01/S70YC) |
| BLM22035 | Transfers, assignments
– general |
| BLM22040 | Transfers by lessors
(CAA01/S70W) |
| BLM22045 | Transfers and rents
receivable under the new lease |
| BLM22050 | Transfer by lessor of
long funding operating lease - example |
| BLM22055 | Transfers by lessees
(CAA01/S70X) |
| BLM22060 | Meaning of transfer of
plant or machinery |
| BLM22065 | Sale and leaseback, lease
and lease back (CAA01/S70YA) |
| BLM22070 | Change in accounting
classification of a long funding lease (CAA01/S70YA) |
| BLM22075 | Lease that is not a LFL -
increase in proportion of residual amount guaranteed
(CAA01/S70YD) |