23. Usually, what types of institutions or industries or companies would classify investments in equity securities as "Trading Securities"?

23. Usually, what types of institutions or industries or companies would classify investments in equity securities as "Trading Securities"? Banks or other financial operations 24. Four criteria were discussed that determine whether a lease is classified as operating or nonoperating. The first three are relatively easy to get around but the fourth (90%) is harder. What are two common ways that lessees use to get around the fourth criteria?