I arrived in a situation where the company rented five cars for a five-year contract. Insurance and maintenance are the responsibility of the owner. The renter is only responsible for the supply of the driver and fuel. Hello Silvia, Some questions below: 1) My company has rented commercial space to Inter-Company for a fixed rental period, but on a variable component of the turnover (10% of the net turnover for the month). In this case, what will be the basis of the rent we should use for PV? Can we use the average turnover of 12 months over 5 years? I have a transaction in which a landowner has entered into a 99-year lease with a person who will occupy the land during that period and who will be able to build a dwelling on it, and at the end of the period, the landowner will be able to buy back that building at 50% of its fair value. The buyer/owner pays in advance the total amount (corresponding to the value of the land). Can the owner of the land recognize this as a sale; Register the country and record a profit? Or does the landowner have to register a turnover of more than 99 years? Hello Silvia, could you clarify the differents of sale &lease back according to IAS 17 and IFRS 16? There are different ways in a company to finance its assets. This can be an operating lease, a finance lease or a tempering sale and a large number of others. However, decision-making should take into account the financial and accounting impact. 2) As this is a business-to-business transaction, there is no implicit interest rate included in the lease agreement.