The haulier Elvire, a lessee, pays 46,000 a year, at the end of each year, for a specified heavy goods vehicle, its maintenance and the training of its drivers by the lessor. The stand-alone prices, based on the prices charged separately by similar suppliers, are: lease 40,000, maintenance 6,000, training 4,000. Elvire separates the components. What annual amount does it allocate to the lease component?
- Annual consideration in the contract
- 46,000
- Stand-alone price of the lease
- 40,000
- Stand-alone price of the maintenance
- 6,000
- Stand-alone price of the training
- 4,000