According to the reports, the rules are not being applied correctly, and many contracts are being assessed as financial agreements. Gävle municipality is an example of this, where 32 contracts were assessed as financial, and KPMG called for a reassessment. Umeå and EY have also examined the area and found deficiencies in the application of the regulations. Mattias and Marcus recommend reading the reports and taking note of the white paper on financial leasing from December 2020 to correctly follow the regulations. Feel free to watch the video where they present two audits from Gävle and Umeå and provide there view on how to follow the regulations and the white paper on financial leasing.