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unearned finance revenue

The difference between:

(a) The gross investment in the lease; and

(b) The net investment in the lease.

Разница между:

...

unguaranteed residual value

That portion of the residual value of the leased asset, the realization of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.

Та часть...

useful life (of a lease)

The estimated remaining period, from the commencement of the lease term, without limitation by the lease term, over which the economic benefits or service potential embodied in the asset are expected to be consumed by the entity...

useful life (of a non-cash-generating asset)

Either:

(a) The period of time over which an asset is expected to be used by the entity; or

(b) The number of production or similar units expected to be obtained from the asset by...

useful life (of property, plant, and equipment)

Either:

(a) The period over which an asset is expected to be available for use by an entity; or

(b) The number of production or similar units expected to be obtained from the...



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