Historically, municipalities and regions in Sweden have not followed RKR's regulations for accounting for leasing, which has been brought to attention. Kevin and Marcus propose categorizing leasing contracts and reporting them per category based on RKR's definitions, as well as disclosing information with maturity structure per asset class and considerations when a lease has been accounted for as financial or operational. Through increased transparency, readers of annual reports can more easily understand considerations and gradually achieve better comparability between municipalities and regions.