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HMRC internal manual

Business Leasing Manual

Lease accounting: finance lease accounting: finance lessees: apportionment of rents using straight line method

Using this method the total finance charges are allocated evenly over the term of the lease. In practice, and assuming the asset is depreciated on a straight line basis, this means that the total rentals are allocated evenly over the term of the lease.

An example is in BLM15635.