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8A. Lessee accounting - Coggle Diagram
8A. Lessee accounting
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Sale & lease back
Buyer-lessor
- Recognise ROU DR ROU (2*3/1)
- Balancing figure DR/CR SPL
- Recognise lease liability CR LL (PV of future cash payments
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Seller-lessee
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- Eliminate PPE (Sold) CR PPE
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