BIM64135 - Private finance initiative (PFI): accounting and tax: income and expenditure recognition: table of examples
| PFI property | |||
| Tax treatment | Accounting treatment | ||
| Fixed asset | Finance debtor | ||
| FRS5 | FRS5 | SSAP9/FRS5 | |
|
Revenue | Example 1
( BIM64140) | Example 2
( BIM64145) | Example 3
( BIM64150) |
|
Capital | Example 4
( BIM64155) | Example 5
( BIM64160) | Example 6
( BIM64165) |
The above examples do not deal with the tax treatment of interest, for which special statutory rules apply (see BIM64240 onwards).
