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Kyle Ashcraft of Maxwell CPA Review aims to help students pass the CPA exams quickly. This tutorial focuses on accounting for leases, covering finance leases and operating leases. Distinguishing between the two is key - if the lease meets one of five criteria, it's a finance lease; if not, it's an operating lease. Examples and journal entries for both types are provided to help understand the concepts better. Transferring title at the end of the lease and having a purchase option are key factors in determining if a lease is a finance lease or an operating lease.