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Leasing per IFRS

Hello, I would like to ask about information on depreciation for leases.

A financial leasing where the asset is value at 1.000.000 CU. The duration of the lease contract is at 7 years. Useful life of the asset 10 years (120 months). The company will pay lease payments of 10.000 CU per month and have an option to buy the asset for 5.000 CU.

Under IFRS will the correct procedure be:

Property will be recorded at the beginning at 1.000.000 CU.

For simplicity depreciation would be a straight-line annually 100.000 CU (after the lease period will 700.000 CU will be written off)

Is it necessary to take into account the option price when classifying the depreciation of the leased and start depreciating the asset per IFRS after the lease period, at a time when the leased property becomes company’s?

The sum payments, which the company will have to pay over the lease and the purchase price for the assets will be 1,205,000 CU.

Is it possible per IFRS say that the difference between the sum of the payments and the property value (including the option price) is the value of interest? Or is the liability (ie, the sum of which the company is obliged to pay) divided by IFRS into two parts - one part current installments (which are remunerated according to the payment schedule) and a second part of the purchase price (which according to the payment schedule is not subject to interest).