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IAS - 17 and MLP (Minimum Lease Payments) - Printable Version

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IAS - 17 and MLP (Minimum Lease Payments) - - 08-01-2011

Dear Forum Members!

As we know that as per Definition of MLP (Minimum Lease Payments) ;

MLP are the payments over the lease term for which lessee is or can be require to make,
Excluding (Contingent Rents, Cost of services and Taxes to be paid and reimbursed to lessor)
Together with,
Any amount guaranteed by lessee or a party on behalf of the lesse in order to discharging the obligation.
Any Guaranteed Residual Value Provided by Lessee or a party related to Lessee but unrelated to Lessor.

My question is that;
1) What types of taxes to be reimbursed to lessor and what is the impact of this amount if included in MLP??
2) What is the difference between the amounts of Barging purchases Option and Guaranteed Residual value as provided by lessee???

Waiting for yours professional guidance
Thanking You in advance.