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If the interest rate is not specified in the lease agreement, unearned finance income is the difference between the aggregate of the minimum lease payments, including any

Where the lease is classified as a finance lease, the lessor recognises a single financial asset that includes both the lessor’s right to receive payments over the lease term and

A persuasive factor in classifying a lease as a finance lease is if at inception of the lease the present value of the minimum lease payments amounts to at least

• Deferred Payment Terms - Centra offers innovative financing programs such as $25 to start the lease, 60 days - No Payments, 90 days - No Payments, First 6 Payments Only $99,

Where expenditure was incurred on the provision of a car before 1 July 2008 and where the actual cost of the car exceeded a specified limit, wear and tear allowances were based on

Because your new payments are based on leasing, not buying (which he may not tell you), your payments will likely be low, as promised, although the overall lease deal may

In order to ensure that you only pay for the loss in value of the vehicle that is attributed to your normal use of the leased vehicle through your monthly lease payments, your

Regular lease payments begin after the initial 3 months of $50 per month payment and the following 9 monthly lease payments equal to 1% of equipment cost. For additional