Sub Competence: Capable of applying concept of accounting treatment for leasing accounts:

1. Explaining the advantage of leases transaction for lessor.

2. Identifying leases classification for lessor

3. Mengaplikasikan metode direct financing untuk mencatat transaksi sewa (leases) bagi lessor.

4. Applying direct financing method to record leases transaction for lessor

5. Applying seles-type lease method to record leasing transaction for lessor

6. Menggambarkan pengaruh nilai sisa, dijamin dan tidak dijamin pada pembukuan lessor dan lessee

7. Describing the effect of residual value, guaranteed and not guaranteed on the books of the lessor and lessee

8.  Identifying disclosures needed for lease transactions.