| BLM32305 | Introduction |
| BLM32310 | Terminal rebate |
| BLM32315 | Termination rental |
| BLM32320 | Terminal adjustments - whether capital |
| BLM32325 | Operating leases |
| BLM32330 | Adjustments needed for tax purposes |
| BLM32335 | Terminal rebate - SP3/91 not applied |
| BLM32340 | Sale of asset by lessor to lessee |
| BLM32345 | Part exchange of leased assets |
| BLM32350 | Part exchange - hire purchase |
| BLM32355 | One finance lease substituted for another |
| BLM32360 | Example |
| BLM32365 | Rental rebates - special cases |
