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It outlines the criteria for applying these exemptions for short-term leases, including the lease term being 12 months or less and the absence of a purchase option, and emphasizes that the exemption must be applied by class of underlying asset. For leases of low-value assets, the document specifies that the exemption can be applied to leases of items valued at USD 5,000 or less when new, assessed on an absolute basis regardless of materiality. It further illustrates with examples how the materiality of the asset value impacts the application of the exemption in different company balance sheets. The document also stipulates conditions under which the low-value asset exemption cannot be applied, such as when the underlying asset is highly dependent on or interrelated with other assets, when the lessee cannot benefit from its use independently, in head lease arrangements of subleases, or if the underlying asset is not typically low value when new. 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