The monetary GAP between your insurance settlement less your deductible and your lease obligation is covered automatically by our GAP.

The monetary GAP between your insurance settlement less your deductible and your lease obligation is covered automatically by our GAP (Guaranteed Asset Protection).

The accountancy world decided therefore that a multi-year rental obligation (or lease) should in fact be regarded as a debt, and should therefore be reflected as such in the balance sheet.

The accounting world therefore decided that a multi-year rental obligation (or lease) should in fact be regarded as a debt, and should therefore be reflected as such on the balance sheet.

The Company recorded a right-of-use asset of $7.6 billion and a lease liability of $9.2 billion under the new standard.

The main impact of IFRS 16 to CAE is the recognition of a right-of-use asset and a lease liability for substantially all leases.

The main impact of IFRS 16 to CAE is the recognition of a right-of-use asset and a lease liability for substantially all leases.

But there are some special points that you need to know about (speed limits, rental deposit requirement, etc.).

The monetary GAP between your insurance settlement less your deductible and your lease obligation is covered automatically by our GAP.

The monetary GAP between your insurance settlement less your deductible and your lease obligation is covered automatically by our GAP (Guaranteed Asset Protection).

tax on the rental value of real property

According to housing law, parents must then only pay taxes on the imputed rental value but remain free from other obligations.

Rental intermediation and management of social housing: Prefectural approval of 9 June 2011

imputed rent of owner-occupied houses

imputed rent of owner-occupied houses