| FLM43.01 | Finance lessors: bad debts
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| FLM43.02 | Finance lessors: bad debts deduction
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| FLM43.04 | Bad debts deduction: example
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| FLM43.09 | Bad debts example: debts become bad in first year
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| FLM43.10 | Lessee becomes insolvent in first year
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| FLM43.11 | Lessee disappears with leased assets
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| FLM43.14 | Failure during first year: where income returned
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| FLM43.18 | Bad debts example: debts become bad after first year
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| FLM43.20 | Debts become bad after first year: 'loan' treated as repaid
when asset sold
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| FLM43.23 | Bad debts: arrears of rent
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| FLM43.27 | Bad debts: step rentals
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| FLM43.28 | Bad debts: step rentals: example
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| FLM43.29 | Bad debts: step rentals: collateral
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