BIM64135 | Private Finance Initiative (PFI): accounting and tax: income and expenditure recognition: table of examples

From HM Revenue & Customs · Business Income Manual

Tax treatment	Accounting treatment	Accounting treatment	Accounting treatment
Revenue	Fixed asset	Finance debtor	Finance debtor
Revenue	FRS5	FRS5	SSAP9/FRS5
Revenue	Example 1 (BIM64140)	Example 2 (BIM64145)	Example 3 (BIM64150)
Capital	Example 4 (BIM64155)	Example 5 (BIM64160)	Example 6 (BIM64165)

The above examples do not deal with the tax treatment of interest, for which special statutory rules apply (see BIM64240 onwards).