net cash investment in a lease


as the amount of funds invested in a lease by a lessor, comprising the cost of the leased asset plus or minus the following related payments or receipts; (a)           government or other grants receivable towards the purchase or use of the asset; (b) rentals received; (c) taxation payments and receipts, including the effect of capital allowances; (d) residual values, if any, at the end of the lease term; (e) interest payments(where applicants); (f) interest received on cash surplus; (g) profit taken out of the lease.


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