Findings are as follows:
Analysis shows that the special differentiating characteristics of accounting and taxation for the leasing business can be categorized by reference to the characteristics of four different groups to which individual leasing businesses belong. These four are the assets group, the liabilities group, the revenues group, and the expenditures group . Furthermore, the differences can themselves be classified under the rubrics of general and specific differences. The general differences are grounded in the requirements of the Revenue Code in which all types of businesses must provide expenditure figures such that allowed and disallowed taxation exemptions can be computed. However, there are no specific differences for the leasing business in view of the fact that there are no specific regulations governing this type of business in either the Revenue Code or the Civil and Commercial Code.