Argentina has published Decree 152/2022 of 28 March 2022, which amends the rules regarding the treatment of leasing contracts as finance leases. This includes that a leasing contract will be considered a finance lease if its duration is at least equal to 50% or 10% of the useful life of the asset, depending on whether it is movable or immovable property, respectively. Previously, immovable property was separated into residential and non-residential property, with a higher minimum duration of…