BIM64250 | Private Finance Initiative (PFI): interest: trade: table of examples
From HM Revenue & Customs · Business Income Manual
| Tax treatment of project | Accounting treatment of trade interest | - | - |
|---|---|---|---|
| - | Fixed asset | Finance debtor | - |
| - | FRS5 | FRS5 | SSAP9/FRS5 |
| Revenue | Example 1 () / Example 2 () | Example 3 () / Example 4 () | Example 5 () |
| Capital | Example 6 () | Example 7 () | Example 8 () |