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Application of lease in Buisness
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[QUOTE="Yakub02, post: 310181, member: 94426"] [B]Right to control.[/B] The right to control the use of an identified asset means that the customer has both the right to obtain substantially all of the economic benefits from use of the identified asset and the right to direct the use of the identified asset. The right to obtain substantially all of the economic benefits from use of an asset must be assessed within the defined scope of a customer’s right to use the asset. For example, if a contract for the use of an airplane prohibits the use of the pane for transporting passengers the customer shall consider only the economic benefits from use of the airplane for transporting cargo. The restriction does not affect the ability of the customer to obtain all of the economic benefits from use of an asset [/QUOTE]
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