Private Finance Initiative (PFI): accounting and tax: income and expenditure recognition: table of examples
|Tax treatment||Accounting treatment|
|Revenue||Fixed asset||Finance debtor|
|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).