For example, an asset may be leased to a lessee without a transfer of legal title at the end of the lease period. In a case where, for example, the defendant invoked payment of the principal amount and all interest due and it turned out that a gross amount which did not correspond to all the interest but which was accepted by the claimant as full payment was considered sufficient. 2 street 690; 1 Phil. Ev. 161. The concept of `substance above form` is often used in the accounts. The establishment of “Substance on form” accounts is relatively more reliable. [Weasel Words] And if the form means a little more than that, it would walk on the toes of the substance. In this case too, the form would be superfluous. In contracts, the expression is used exclusively in references to documents to be provided, such as in a lawyer`s opinion in form and content satisfactory to the buyer….