BLM40100 - Taxation of long funding leases: long funding finance lessors: contents
| BLM40105 | Rental earnings |
| BLM40110 | Example of rental earnings other than finance charges |
| BLM40115 | Exceptional items |
| BLM40120 | Amount falling to be recognised for accounting purposes |
| BLM40125 | Example of exceptional item |
| BLM40130 | Termination |
| BLM40135 | Bad debts |
