BLM32005 - Taxation of leases that are not long funding leases: finance lessees: general issues: contents

1. BLM32010

   Review of new leasing arrangements
2. BLM32015

   Examining the lease agreement
3. BLM32020

   Lease classification - tax effect
4. BLM32025

   Structure of the lease
5. BLM32030

   Why has leasing transaction been undertaken?
6. BLM32035

   Ongoing issues during currency of lease
7. BLM32040

   Consequences of lease being a capital asset
8. BLM32045

   Guarantee fees
9. BLM32050

   Depreciation method used
10. BLM32055

    Depreciation methods - lines of enquiry
11. BLM32060

    Change in depreciation rate under generally accepted accounting practice
12. BLM32065

    Lease reclassified - prior year adjustment