| BLM25005 | Inception and commencement (CAA01/S70YI) |
| BLM25050 | Assets that take a long time to construct |
| BLM25099 | Term of a lease |
| BLM25145 | Avoidance - term of lease artificially shortened |
| BLM25150 | Avoidance - term of lease artificially shortened - example |
| BLM25200 | Market value (CAA01/S70Y(2)) |
