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''Financial accounting.''  

1.

The allocation of the finance charge in a finance lease using the internal rate of return of the lease cash flows (equivalent to the implied rate of interest in the lease cash flows).


2.

Similar methods of allocation in relation to other cash flows.


== See also ==
* [[Effective interest method]]
* [[Finance lease]]
* [[IAS 17]]
* [[IFRS 16]]
* [[Implied rate of interest]]
* [[Sum of the digits]]

[[Category:Accounting,_tax_and_regulation]]