When a long funding operating lease comes to an end, further
adjustments may be necessary to ensure that the lessor receives
relief for an amount that reflects the actual fall in value of the
leased asset over the term of the lease. These provisions, which
are at ICTA88/S502G, apply whether the lease ends at its expected
termination date or earlier.
An example where the lease terminates as expected is at
BLM41040.
An example where the lease terminates as expected is at
BLM41045.
