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Forums › CIMA Forums › Lease payment- Initial measurement
Hi,
I am studying F2 by BPP. In chapter “Lease”, the definition of “lease payment” includes
a) Fixed lease payments b) Variable lease payments c) Any residual value guarantees d) Price of a purchase option and e) Penalties
In Illustration 1, when they calculate the initial measurement of net investment in the lease, the answer includes the PV of unguaranteed RV ($10000*0.751). Do we only include guaranteed RV?
Thanks
