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This lecture from Open Tuition discusses sale and leaseback transactions. To benefit from the lecture, download the free lecture notes from OpenTuition.com. The lecture covers understanding the parties involved in sale and leaseback transactions, accounting for them, and running through the accounting rules. It also includes a couple of examples to illustrate the concepts. In a sale and leaseback scenario, a company wishes to raise finance for a new project by using a valuable asset it owns to secure the finance needed.