Protected: AFiel

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September 5, 2025 at 11:49 am #719877
AFiel
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Summary rule of thumb:

Wet lease (aircraft + crew, fuel, maintenance): Service contract ? expense in P&L.

Dry lease (aircraft only): Lease under IFRS 16 ? ROU asset + liability.

Damp lease (mixed): Assess control carefully ? may be lease or service.
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