Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

Lease accounting: accounting standards: IFRIC 4: examples

Examples of arrangements falling to be accounted for as if they were leases include

  • outsourcing arrangements
  • telecommunication contracts that provide rights to capacity
  • take-or-pay and similar contracts, in which purchasers must make specified payments regardless of whether they take delivery of the contracted products or services.