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ONE LESSEE USUALLY
SEVERAL LESSEES
[lease non-cancellable]
LEASE LONG-TERM
LEASE for SHORTER TERM
- substantial proportion of asset's life.
a few months?
LESSOR NOT concerned with value
LESSOR IS concerned with value of
asset at end of lease.
asset - wants to lease to another;
then another, etc
LESSEE CAPITALISES LEASED
LESSOR CARRIES NON-CURRENT
ASSET AS NON-CURRENT ASSET
in its Statement of Financial Position
(and as obligation to pay future rentals)
AT CASH PRICE (or P.V. of payments),
LESSEE shows any amount accrued
depreciates it, etc.
but unpaid as a Payable.
LESSOR only shows Receivable for Capital sum.
Crucial exam point:
SUBSTANCE OVER FORM concept
Whoever uses the asset treats it as if it owns it
irrespective of whether it has been fully paid for
or not (also IAS 1 & 8 covers concept).
6
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