(a) using the asset to produce goods or provide services (including public
services);
(b) using the asset to enhance the value of other assets;
(c) using the asset to settle liabilities or reduce expenses;
(d) selling or exchanging the asset;
(e) pledging the asset to secure a loan; and
(f) holding the asset.
34 When evaluating whether a customer obtains control of an asset, an entity shall
consider any agreement to repurchase the asset (see paragraphs B64–B76).