Last update 15/05/2019
Did the customer design the asset in a way that predetermines how and for what
purpose the asset will be used throughout the period of use?
Consideration: The customer designed the asset (or specific aspects of the asset) in a way that predetermines how and for what purpose the asset will be used throughout the period of use.
| This is part of the walk through decision model that may assit in determining if a contract contains a lease within the scope of IFRS 16 Leases, go back to this page to start the decision model correctly. |
