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HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 November 2024 - See all updates
  1. Back to contents
  2. BLM10000
  3. BLM13000

BLM15000 - Lease accounting: finance lease accounting: finance lessees: contents

  1. BLM15005
    Commercial substance
  2. BLM15010
    Balance sheet (general)
  3. BLM15015
    Balance sheet (fixed asset and depreciation)
  4. BLM15020
    Balance sheet depreciation (accounting)
  5. BLM15025
    Profit and loss account
  6. BLM15030
    Apportionment of rents
  7. BLM15070
    lessee accounting with loaded rental structures
  8. BLM15500
    Example 1
  9. BLM15600
    Example 2
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