An entity taking the item in an operating lease shows it in its off balance sheet items record, such as ?Fixed assets taken under operating lease. These items are not depreciated by the lessee, since they remain property of the leasing company that shows it in its balance sheet.

Lease payments for which we both installment and the entry fee and additional fees, if any, are based on the use of the subject:

• operating expenses or other operating costs (costs in kind)

• costs of development, general management or sales, other operating expenses (cost by function).

S.Ekman ? General Manager
FY AUDIT/24iValue

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