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: finance lease accounting: finance lessees: contents

  1. BLM15005
    Lease accounting: finance lease accounting: finance lessees: commercial substance
  2. BLM15010
    Lease accounting: finance lease accounting: finance lessees: balance sheet (general)
  3. BLM15015
    Lease accounting: finance lease accounting: finance lessees: balance sheet (fixed asset and depreciation)
  4. BLM15020
    Lease accounting: finance lease accounting: finance lessees: balance sheet depreciation (accounting)
  5. BLM15025
    Lease accounting: finance lease accounting: finance lessees: profit and loss account
  6. BLM15030
    Lease accounting: finance lease accounting: finance lessees: apportionment of rent
  7. BLM15035
    Lease accounting: finance lease accounting: finance lessees: profile of charges
  8. BLM15040
    Lease accounting: finance lease accounting: finance lessees: methods for apportioning rent
  9. BLM15045
    Lease accounting: finance lease accounting: finance lessees: checking how finance charges are allocated
  10. BLM15050
    Lease accounting: finance lease accounting: finance lessees: apportionment of rents using the actuarial method
  11. BLM15055
    Lease accounting: finance lease accounting: finance lessees: apportionment of rents using Rule of 78
  12. BLM15060
    Lease accounting: finance lease accounting: finance lessees: whether Rule of 78 acceptable
  13. BLM15065
    Lease accounting: finance lease accounting: finance lessees: apportionment of rents using straight line method
  14. BLM15070
    Lease accounting: finance lease accounting: finance lessees: lessee accounting with loaded rental structures
  15. BLM15500
    Lease accounting: finance lease accounting: finance lessees: example 1: contents
  16. BLM15600
    Lease accounting: finance lease accounting: finance lessees: example 2: contents