CERTYNEX IFRS ACADEMY

Ostlisse rents forklifts to its customers for four years and then systematically sells them on the second-hand market, which is part of its ordinary activities (IAS 16 para. 68A, context data). How should the price received on reselling a batch of forklifts be classified?

Investing, like any disposal of property, plant and equipment.

Operating, like the rentals and the payments to acquire these forklifts.

Financing, the resale proceeds serving to repay the fleet loans.

Operating for the gain only, the rest as investing.