BIM64250 - Private finance initiative (PFI): interest: trade: table of examples
| Tax treatment
of project | Accounting treatment of trade interest | ||
| Fixed asset | Finance debtor | ||
| FRS5 | FRS5 | SSAP9/FRS5 | |
| Revenue | Example 1 ( BIM64255) Example 2 ( BIM64260) | Example 3 ( BIM64265) Example 4 ( BIM64270) | Example 5 ( BIM64275) |
| Capital | Example 6 ( BIM64280) | Example 7 ( BIM64285) | Example 8 ( BIM64290) |
