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Contents

Official guidance

Business Leasing Manual

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BLM00001 · Introduction
BLM10000 · Lease accounting
BLM20000 · Defining long funding leases
BLM30000 · Taxation of leases that are not long funding leases
BLM40000 · Taxation of long funding leases
BLM50000 · Taxation of right-of-use assets
BLM60000 · Plant and machinery leasing - Anti-avoidance
BLM70000 · ‘Income-into-capital’ schemes and back loaded leases
BLM80000 · Sale of lessor companies and similar arrangements
BLMUPDATE001 · Business Leasing Manual: update index
BLM00015 · Introduction: Leasing: Importance of leasing
BLM00020 · Introduction: Leasing: Introduction to accounting standards
BLM00025 · Introduction: Leasing: The accounting definition of a lease
BLM00030 · Introduction: Leasing: Transactions that are treated as leases and leases that are treated as if they are not leases
BLM00035 · Introduction: Leasing: Lease classification
BLM00040 · Introduction: Leasing: What is a finance lease?
BLM00045 · Introduction: Leasing: What is an operating lease?
BLM00050 · Introduction: Leasing: Operating leases - risks
BLM00055 · Introduction: Leasing: Operating leases - examples
BLM00060 · Introduction: Leasing: Introduction to operating leases and off balance sheet finance
BLM00065 · Introduction: Leasing: Operating leases - off balance sheet finance example
BLM00070 · Introduction: Leasing: leasing of real property
BLM00080 · Introduction: Leasing: Leases with option to buy
BLM00205 · Introduction: Lease Accounting: Outline of lease accounting
BLM00210 · Introduction: Lease accounting: Operating lease accounting
BLM00215 · Introduction: Lease accounting: Finance lease accounting
BLM00220 · Introduction: Lease accounting: Finance lessor’s balance sheet
BLM00225 · Introduction: Lease accounting: Finance lessor’s income
BLM00230 · Introduction: Lease accounting: Finance lessee’s balance sheet
BLM00235 · Introduction: Lease accounting: Finance lessee’s profit and loss account
BLM00240 · Introduction: Lease accounting: Outline of IFRS 16 lease accounting
BLM10015 · Lease accounting: accounting standards: relevant accounting standards
BLM10020 · Lease accounting: accounting standards: key differences between IAS 17 and FRS 102
BLM10025 · Lease accounting: accounting standards: IFRIC 4, determining whether an arrangement contains a lease
BLM10030 · Lease accounting: accounting standards: IFRIC 4: examples
BLM10035 · Lease accounting: accounting standards: SIC 27, evaluating the substance of transactions involving the legal form of a lease
BLM10040 · Lease accounting: accounting standards: FLA SORP
BLM10045 · Lease accounting: accounting standards: significance of IAS 39 and IFRS 9
BLM11205 · Lease accounting: lease classification: defining finance leases under IFRS
BLM11225 · Lease accounting: lease classification: borderline issues, accounting history
BLM11235 · Lease accounting: lease classification: importance of borderline issues
BLM11240 · Lease accounting: lease classification: practical indicators
BLM13005 · Lease accounting: finance lease accounting: rationale
BLM14015 · Lease accounting: finance lease accounting: finance lessors: gross earnings under SSAP 21
BLM14020 · Lease accounting: finance lease accounting: finance lessors: net cash investment
BLM14025 · Lease accounting: finance lease accounting: finance lessors: gross earnings: under IAS17
BLM14030 · Lease accounting: finance lease accounting: finance lessors: net investment
BLM14035 · Lease accounting: finance lease accounting: finance lessors: difference in income recognition between UK GAAP and IFRS
BLM15015 · Lease accounting: finance lease accounting: finance lessees: balance sheet (fixed asset and depreciation)
BLM15020 · Lease accounting: finance lease accounting: finance lessees: balance sheet depreciation (accounting)
BLM15030 · Lease accounting: finance lease accounting: finance lessees: apportionment of rent and allocation of finance charges
BLM15035 · Lease accounting: finance lease accounting: finance lessees: profile of charges
BLM15040 · Lease accounting: finance lease accounting: finance lessees: methods for apportioning rent
BLM15045 · Lease accounting: finance lease accounting: finance lessees: checking how finance charges are allocated
BLM15050 · Lease accounting: finance lease accounting: finance lessees: apportionment of rents using the actuarial method
BLM15055 · Lease accounting: finance lease accounting: finance lessees: apportionment of rents using Rule of 78
BLM15060 · Lease accounting: finance lease accounting: finance lessees: whether Rule of 78 acceptable
BLM15065 · Lease accounting: finance lease accounting: finance lessees: apportionment of rents using straight line method
BLM15510 · Lease accounting: finance lease accounting: finance lessees: example 1: is this a finance lease?
BLM15515 · Lease accounting: finance lease accounting: finance lessees: example 1: apportioning the rentals
BLM15520 · Lease accounting: finance lease accounting: finance lessees: example 1: allocating the 'interest element' and the 'capital element'
BLM15525 · Lease accounting: finance lease accounting: finance lessees: example 1: the accounting entries
BLM15530 · Lease accounting: finance lease accounting: finance lessees: example 1: value of assets and liabilities in balance sheet
BLM15545 · Lease accounting: finance lease accounting: finance lessees: example 1: lease terminated early - entries in lessee's accounts
BLM15550 · Lease accounting: finance lease accounting: finance lessees: example 1: lease terminated early - reconciliation of lessee's cash outlay
BLM15610 · Lease accounting: finance lease accounting: finance lessees: example 2: apportioning the rentals
BLM15615 · Lease accounting: finance lease accounting: finance lessees: example 2: allocating the interest element
BLM15620 · Lease accounting: finance lease accounting: finance lessees: example 2: The accounting entries
BLM15625 · Lease accounting: finance lease accounting: finance lessees: example 2: whether Rule of 78 acceptable
BLM15630 · Lease accounting: finance lease accounting: finance lessees: example 2: whether straight-line method acceptable
BLM15635 · Lease accounting: finance lease accounting: finance lessees: example 2: allocating interest element using straight-line method
BLM16010 · Lease accounting: leasebacks and sub-leases: sale and finance leaseback under FRS 102
BLM16015 · Lease accounting: leasebacks and sub-leases: sale and finance leaseback under IFRS
BLM16025 · Lease accounting: leasebacks and sub-leases: sale and operating leaseback under IFRS
BLM16035 · Lease accounting: leasebacks and sub-leases: sub-leases and back-to-back leases
BLM17030 · IFRS 16 accounting: Background to lease accounting
BLM18005 · IFRS 16 leases example: Background to lease terms
BLM18010 · IFRS 16 Lessee example: Measurement of the right of use asset and lease liability

Business Leasing Manual
Lease accounting: finance lease accounting: finance lessors: net cash investment

BLM14020 | Lease accounting: finance lease accounting: finance lessors: net cash investment

From HM Revenue & Customs · Business Leasing Manual

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