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You will be rushed for time on the exam. The exam is a test of speed and accuracy. If there is a short cut to a problem, go for it. For example, when classifying a lease as an operating or capital lease, it has to satisfy one of four conditions, not all. Start with the easiest condition and work your way down. As soon as a condition is met stop further analysis. If a question asks you to verify a specific condition, follow the instruction.
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