BLM15500 - Lease accounting: finance lease accounting: finance lessees: example 1: contents

1. BLM15505

   Basic rental structure
2. BLM15510

   Is this a finance lease?
3. BLM15515

   Apportioning the rentals
4. BLM15520

   Allocating the ‘interest element’ and the ‘capital element’
5. BLM15525

   The accounting entries
6. BLM15530

   Value of assets and liabilities in balance sheet
7. BLM15535

   Accounting entries when the ‘loan’ is repaid
8. BLM15540

   Lease terminated early
9. BLM15545

   Lease terminated early - entries in lessee’s accounts
10. BLM15550

    Lease terminated early - reconciliation of lessee’s cash outlay