| Typicality: | 0.390 |
| Saliency: | 0.327 |
| in effect | 5 | other |
| specifically | 4 | manner |
| including for finance leases | 4 | other |
| change → be → retrospective | 51 |
| change → be made → retrospective | 3 |
| negative | neutral | positive |
| 0.128 | 0.785 | 0.087 |
| Raw frequency | 54 |
| Normalized frequency | 0.327 |
| Modifier score | 0.500 |
| Perplexity | 214.256 |