BLM32005 – Taxation of leases that are not long funding leases: finance lessees: general issues: contents

BLM32010Review of new leasing arrangements
BLM32015Examining the lease agreement
BLM32020Lease classification - tax effect
BLM32025Structure of the lease
BLM32030Why has leasing transaction been undertaken?
BLM32035Ongoing issues during currency of lease
BLM32040Consequences of lease being a capital asset
BLM32045Guarantee fees
BLM32050Depreciation method used
BLM32055Depreciation methods - lines of enquiry
BLM32060Change in depreciation rate under generally accepted accounting practice
BLM32065Lease reclassified - prior year adjustment