In the above discussion of the distinction between a lease agreement and a purchase or sale, the purpose of this discussion was to advise on tenant and landlord accounting for the purchase options contained in a lease agreement. In this context, the two options, which provide a strong incentive for the lessor (which would generally include bargain options), and options where the lessor does not have a significant economic incentive (which would generally include low-cost purchase options), were considered. In the case of a tempé catch-up sale, the property at the end of the payment period is transferred to the user. Whereas in the case of leasing, the underwriter must transfer the asset to the lessor after the lease period has expired and the underwriter has the option of acquiring or not acquiring the asset. As a result of the staff`s assessment, the staff recommended that there should be no guidelines in the rental standard to distinguish a lease from an underlying asset from the purchase or sale of a core asset. Taking into account the recommendation of the staff, the boards together recognized the importance of defining a lease agreement from a temperance purchase (sale) because several members of both boards of directors expressed their concerns: the Staff also found that the Boards of Exposure Draft excluded from the scope of the leases standard transactions involving either an automatic sale of securities , an option to buy good deals. Similarly, the Staff found that the Boards of Directors have put in place the exhibition project guide to determine which leases are substantial purchases or sales when boards of directors consider only one approach to performance obligations for donor accounting. Under the performance commitment model, an underlying under-value is not accounted for and the product is accounted for over time, leading to an accounting approach that may be different from sales accounting. Subsequently, however, the Boards of Directors discussed and proposed two accounting approaches for renters in the exhibition project.