Parvel, a lessor, has leased a tram set to a regional operator under a finance lease. Given the lessee's cash difficulties, the parties reschedule the remaining payments, without changing the scope of the lease or adding any asset. Parvel's team concludes that the lease would in any case have been classified as a finance lease had these new terms been in effect at the inception date. The financial controller proposes remeasuring the receivable as a lessee does for its lease liability. Which position do you defend?