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Flashcards

SBR - Lease

D A English 5 cards

Cards in this deck (5)

  1. 1PV of future lease paymentsAmount payable in years*Discount factor
  2. 2Discount factorPV of future lease payments/Amount payable in years
  3. 3Right of use assetCost less depreication
  4. 4Non Current LiabilityYear 1
    Liability + Interest - Instalment in arrears = Final Liability Yr 1
    Year 2
    Final Liability for year 1 + Interest - Instalment in arrears = Non Current Liability
  5. 5Current LiabilityNon Current Liability - Final Liability Yr1

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Flashcards on SBR - Lease, created by D A on 14/11/2020.
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