Finance charge: Difference between revisions
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''Finance lease accounting.'' | |||
The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment. | |||
2. | 2. | ||
Any amount payable in relation to borrowings - or to effective borrowings - which is additional to the repayment of the net amounts borrowed. | |||
Revision as of 11:31, 13 May 2016
1.
Finance lease accounting.
The component of the finance lease instalments payable which is effectively an interest charge, rather than a capital payment.
2.
Any amount payable in relation to borrowings - or to effective borrowings - which is additional to the repayment of the net amounts borrowed.
