BLM15610 - Lease accounting: finance lease accounting: finance lessees: example 2: apportioning the rentals
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.
The content of this page has been updated and transferred to BLM15605. This page will be archived at the end of February 2026.
As with the lease in Example 1 (see BLM15505), the process for apportioning the rentals between the income and capital elements is:
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