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CalculationAdvancedVariant — group VG.IFRS16.000203Published

Question · Lease and non-lease components

The Lisandre printing works, a lessee, pays 84,000 a year, at the start of each year, for an offset press, a folding machine and a technical support service provided by a single lessor. Each machine can be used on its own with readily available resources and neither is highly dependent on, or highly interrelated with, the other. Stand-alone prices: press 50,000, folding machine 30,000, support 20,000. Determine the annual consideration of the press lease component and of the folding machine lease component.

Annual consideration in the contract
84,000
Stand-alone price of the press
50,000
Stand-alone price of the folding machine
30,000
Stand-alone price of the support
20,000
Your answer

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