BLM70540 - 바카라 사이트˜Income-into-capital schemes바카라 사이트™ and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: return on investment
A 바카라 사이트˜major lump sum바카라 사이트™ must also include for accounting purposes a part which is treated under normal accountancy practice as 바카라 사이트˜return on investment in respect of a finance lease바카라 사이트™. In general you should view any part of a prospective major lump sum which is neither 바카라 사이트˜rent바카라 사이트™ nor repayment of investment in respect of the finance lease as 바카라 사이트˜return on investment바카라 사이트™. Accounting purposes and practice are to be understood as explained in BLM70445. Return on investment need not include the whole of that return; part is sufficient.