BLM70810 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded leases: Back loaded leases: rental earnings
For any period of account, rental earnings are the 바카라 사이트˜amount which falls for accounting purposes to be treated in accordance with normal accountancy practice as the gross return for that period on investment in respect of a finance lease (or loan) (CTA10/S898).
The references to accounting purposes and practice are subject to CTA10/S935 and the definition of 바카라 사이트˜accounting purposes바카라 사이트™ in CTA10/S937. The effect is to focus on what is correctly shown as the gross return on investment under GAAP. The use of consolidated accounts and those of connected persons is specifically dealt with in CTA10/S897 - see BLM70815.