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In the case of a real estate rental, it is customary to have other necessary payments, for example.B. for the maintenance of the common sector. As a general rule, these are considered unleased items and are not included in all rental payments. Another example is an equipment lease in which the lessor performs regular maintenance work for the duration of the lease. The company expects rental payments of $50,000 for the calculation of PV, as increases in the energy consumption price index cannot be known or estimated. In determining the estimated duration of the lease for the purposes of calculating the current value, the entity should consider all relevant facts and circumstances and the economic consequences of the absence of options or early termination sanctions. (a) seventy-five per cent or more of the underlying`s remaining economic life is an important part of the underlying`s residual economic life.b) a start date; which is at the end of the economic life of the underlying refers to a start date that is in the last 25 per cent of the total economic life of the underlying.c) Ninety per cent or more of the fair value of the base asset amounts essentially to all fair values of the base asset.2 The only payments , which should be taken into account when identifying, are payments related to the right to use the underlying. ASC 842 contains the types of payments that are not leasing elements: to be considered a leasing facility, the lease agreement must meet certain generally accepted accounting standards (GAAP) requirements that exempt it from registration as a lease. Companies must test four criteria, “clear line tests,” that determine whether leases should be reserved as a business lease or lease. Current GAAP rules provide that companies treat leasing contracts as financing leases when: when an asset has been leased several times during its economic life and the lease is the last lease to take over the asset until the end of its life, many indicators may indicate a financing lease point. For example, the present value of minimum lease payments may be the fair value of the asset at the beginning of the final lease and there is unlikely to be an option to acquire the asset at fair value or renew the lease at a market rent, since the asset has reached the end of its life. However, the asset will obviously not be specialized and the final lease will not be for most of the economic life of the asset.

The lease is valid for the duration of the asset`s usefulness, but IAS 17, Leasing, focuses on economic life as an indicator of a lease-financing. The lessor recovers the investment in the asset through a series of leases and the content of each of these leases is usually an operating lease. Therefore, if the final lease were considered a lease solely because of its position in the chain, this would normally be unacceptable. 
 Problems sometimes arise in leasing contracts where an asset is held in a financing lease and is then leased in whole or in part to another party on the same terms. This can happen when several companies intend to share rental housing and have one entity lease the entire asset and then lease the relevant parts to the others. The question here is whether the leading company should account for gross financing leases in its accounts or whether it should migrate transactions into its accounts. Upgrading U.S. corporate leases and leases is variable and can have a significant impact on corporate taxation. An operational lease is treated as a lease – rents are considered operating costs. Leased assets are not recorded on the balance sheet