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Contents

Official guidance

Business Leasing Manual

BLM14000 · Lease accounting: finance lease accounting: finance lessors

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BLM14005 · Net investment in lease
BLM14010 · Finance income
BLM14040 · 'interest' recognition example
BLM14045 · Accounting example

Lease accounting: finance lease accounting: finance lessors: contents
Lease accounting: finance lease accounting: finance lessors: accounting example

BLM14045 | Lease accounting: finance lease accounting: finance lessors: accounting example

From HM Revenue & Customs · Business Leasing Manual

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