Both IASB and FASB have proposed using the concept of business model in the context of reporting a lessor's lease income and lease expense within their joint project on accounting for leases.

Both leases were issued without competitive bidding.

Both these cottages are on 125 year Commonwealth leases to end between 2116 & 2119.

Both leases expired June 30, 1869, and the company operated independently until 1887, when the New York, New Haven and Hartford Railroad leased it.

Both announced plans to step down at the end of the 110th Congress, but U. S. Representative Woolsey subsequently changed her mind and decided to continue as a Co-Chair for an additional term that expired at the end of the 111th Congress.

Both the Cheesecake Factory restaurants were closed at the end of May 2008 after the Cheesecake factory's contract expired.

Both Graddick and Malone had lobbied Governor Robert J. Bentley for his appointment to replace then Chief Justice Sue Bell Cobb, who stepped down before her term expired.

Both patents have expired by now.

Both of them have not fed on the blood of living humans for the past 60 years and have been drinking expired blood samples from hospitals.

Both Mount Pinatubo in 1991 and Krakatoa in 1883 were VEI-6 with and DRE, respectively.

Both his sons predeceased him and on his death in 1883 the barony of 1841 became extinct.

Both as a writer and a member of the Reichstag his industry was incessant, and he died in harness on 29 April 1883 at Potsdam, leaving the reputation of a benefactor to the smaller tradesmen and artisans, in which light he must be regarded rather than as the founder of true co-operative principles in Germany.

Both papers became dailies in 1883.

Both buildings were in flames.

Both these youths, who greatly admired Henrietta, were somewhat younger than she, as were also the neighboring Friedenwald boys, who were then studying medicine ; ;

Both sides agreed that the theater must stand a moral test, but they could not agree on whether the poets were a good or a bad influence.

Both abolition of war and new techniques of production, particularly robot factories, greatly increase the world's wealth, a situation described in the following passage, which has the true utopian ring: `` Everything was so cheap that the necessities of life were free, provided as a public service by the community, as roads, water, street lighting and drainage had once been.

Both magazines were `` rigid with reactionary what-will-T. S. Eliot-or-Martin Buber-think??

Both were dressed rather formally.

Both home and auto radios were in excellent demand, with retail sales of home sets ahead of 1959 in every month of the first eleven ; ;

Both sexes reported that the discussions on sex adjustment within marriage were extremely enlightening.

Both parties and the Ministry of the Interior were busily at work after the elections trying to unearth the political affiliations of the successful candidates and, thereby, give the elections a confidential but known degree of national political significance.

Both Cook's and Russell's lives were threatened by the Mexicans following the killing, but the company officers felt that in the end, it would serve to quiet them despite their immediate emotion.

Both of them were overcome by the horror of the world in which they found themselves, because at last they could no longer overcome that world with the weapon of a purely lyrical art.

Both of them were my friends.

Both lived in Georgetown, were unattached, and shared an active social life.

Both he and Bridget were exonerated by Lizzie herself ''.

Both were under the meet mark of 1.10.8 set in 1950 by Mal Whitfield.

Both, of course, were remarkable feats and further embossed the fact that baseball rightfully is the national pastime.

Both cars were slightly damaged.

Both of those have had dynamic run-ups in price on the market in recent months, both were selling at higher price-earnings and yield bases than Morton was coming to market at, and everyone who knew anything about it expected the Morton stock to have a fast run-up.

Both elements -- the caution about a meeting, the willingness eventually to hold one -- were reflected in a letter from the President which Ambassador Llewellyn E. Thompson brought back to Russia late in February.

Both were scholastic stars in football, basketball, and baseball ( Mantle in Commerce, Okla., Maris in Fargo, N.D. ) ; ;

Both church and graveyard were smaller than she remembered them ( how many things had lessened while she was gone away ) but the headstones had grown so thick in thirty years that to find one named `` Dorothy Tredding '' seemed suddenly impossible.

Both of these replacements were political moderates and prospectively more supportive of the Commander-in-Chief.

Both were appointed to the United States Military Academy, Davis two years behind Johnston.

Both sides paused for desultory negotiations before the war recommenced ; John's position was now stronger, thanks to confirmation that Count Baldwin of Flanders and Renaud of Boulogne had renewed the anti-French alliances they had previously agreed to with Richard.

Both chambers were completely renewed and no party obtained absolute majority.

Both parties renewed their alliance several times and it thus lasted until Dithmarschen's final defeat and Dano-Holsatian annexation in 1559.

Both are overcome in renewed faith in Christ.

Both projects generated renewed interest in fan translation.

Both Conservatives and Liberal Democrats stated generally in 2005 that they no longer feel bound to abide by the convention, while in this specific case several Lords have stated that it would not apply as the manifesto commitment was for implementation on a " voluntary basis " as passports are renewed, rather than being compulsory as passports are renewed.

# Both sides should have renewed negotiations on Safe Passage immediately.

Both assignments were considered demotions ; however, Toyoda renewed his efforts and waited for an opportunity with a positive outlook.

Both Fox and CBS have renewed their Sunday afternoon broadcast packages through 2011, in both cases with modest increases.

Both the Ayyubids in Syria and the Abbasid Caliph al-Musta ' sim in Baghdad defied the Mamluk move in Egypt and refused to recognize Shajart al-Dur as a Sultana but the Mamluks in Egypt renewed their oath to the new Sultana and appointed Aybak to the important position of Atabeg ( commander in chief ).

Both the Italian and Yugoslav communities were renewed and expanded during the period of postwar migration in the 1940s, and St Johns Park is still a very multicultural area.