#### 14‑1 Object of this Subdivision The object of this Subdivision is: (a) to put entities that provide \*non‑cash benefits, and entities that receive them, in a position similar to their position under Division 12 if payments of money had been made instead of the non‑cash benefits being provided; and (b) in that way, to prevent entities from avoiding their obligations under Division 12 by providing non‑cash benefits.

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