Finance Leasing Manual - FLM2.01
Overview of lease accounting and taxation
The following paragraphs give a brief overview of the accounting and tax treatment of finance and operating leases. There is a more detailed view on
- the accountancy treatment of finance leases, at FLM4.01 onwards
- the tax treatment of finance leasing, at FLM5.01 onwards
- the accountancy treatment of finance lessees, at FLM10.01 onwards
- the tax treatment of finance lessees, at FLM11.01 onwards
- the accountancy and tax treatment of finance lessors, at FLM20.01 onwards.
