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The FASB proposed adding guidance that is similar to the fair value exception in Accounting Standards Codification (ASC) 840-10-55-44 for lessors that are not manufacturers or dealers to ASC 842. The proposal also would clarify that entities in the scope of ASC 942 would classify principal payments received from sales-type and direct financing leases within investing activities in the statement of cash flows. Comments are due by 15 January 2019.