lessel

↑ to lessor

gereturn PUCD

talide residual
tar value -
Apply
value
-lessee &Tak
Apply

lesser less or

bay
ar
->

t
lesser
O
take
/2019 ->silce/cons
perln ambil
kivedalamtent

CamScanner
① Lease term: + 360%
75%
34/4y=
3 years
Useful life 4 years Jebahagian besar asset
*

ada dalam waitimo

↑
PULP FV 15200 95%

:
vs =>

16,000

9)
Apply Para 21-49
the
major part of assets estimated
the present value of minimum lease
usefullitout to
payment almost substainly all the fair
value of equipment
ambet

↑Val
b) Asset -

to recognize the leased photocopier of lower between PUMIP and fair value,
km 15200

Liability -
to recognise the amount unpaid of fair value of asset

Or used of Asset 15200

a less liability 15200
-
 N

. . .
-w

-
. . . .

75816 15163
- / -

15163
v - -

O D
O
O
3
20,000 x (PUIFAx10%,5% (
16
-

vs Fr 190,000)

↓
am bil j rendal
 15163
21583
-

634

-
(15163x1)
cio
is 106142

mila,
(2021)(20,000 4952] ↓ principal
sahags
-

15027
-

tak termasuk - -

milai interest

12022, 2023)[49737-15027]

Notes:

Finance lease (20,000 x 3 years ( 60,000

1) Unallocated interest + 63)x15027
49,737 -Nd
↓ 34710
hilai
principal