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CalculationIntermediateVariant — group VG.IFRS16.000201Published

Question · Lease and non-lease components

The Aubrac firm pays each month, at the start of the month, 9,000 for a specified office floor and reception and security services provided by the lessor. The monthly stand-alone prices observed on the market are 8,000 for the offices and 2,000 for the services. Aubrac, a lessee, does not use the practical expedient. What portion of the monthly consideration goes to the lease component?

Monthly consideration in the contract
9,000
Monthly stand-alone price of the offices
8,000
Monthly stand-alone price of the services
2,000
Your answer

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