Some examples and use cases from the internet:

Some examples and use cases from the internet:

• The value of tangible goods acquired through financial leasing is not referred to in the IVth Accounting Directive.
• Annual payments for assets used under financial leasing should be excluded.
• the acquisition of fixed assets by financial leasing.
• Most of the new additions are newly manufactured aeroplanes being leased in on a financial leasing basis.
• In cases of financial leasing a change of ownership is assumed.
• All payments regarding financial leasing should be excluded from variable 13 41 1.
• In fact, this advantage is only available on condition that the vessel is acquired through a financial leasing contract previously authorised by the tax administration.
• As mentioned in Section 4.3 above, Spain and certain third parties consider that there are only two measures involved: first, the provisions of Article 115 TRLIS concerning the deduction of the cost of an asset acquired via a financial leasing contract.

• In the case of a finance lease, the underlying asset may be either tangible or intangible.
• The present finance lease meets this requirement.
• For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease.
• The cost of an item of property, plant and equipment held by a lessee under a finance lease is determined in accordance with IAS 17.
• Under IFRS or compatible National GAAP, 'finance lease receivables' are as defined in IAS 17.
• The result had been that the total finance lease liability had been understated at 31 December 2002 by EUR 188.6 million.
• An operating lease is a lease other than a finance lease.
• On 21 September 2005 the Commission signed a 27 year finance lease contract for a building in Brussels valued to EUR 50 million.