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This lecture from open tuition discusses recording the value of the lease liability and the right of use asset at the present value of minimum lease payments. It demonstrates how to account for the lease in financial statements, focusing on the statements of financial position and profit or loss. The key components include the right of use asset, lease liability, depreciation, and interest over a five-year period. The calculations for the lease liability and interest are crucial. To benefit from the lecture, download free lecture notes from open tuition com.
