Does the contract contain a lease 2

Does the customer have the right to obtain substantially all of the economic
benefits from use of the asset throughout the period of use?

Consider the explanations in the right to obtain economic benefits from use, before answering the question yes or no. You will be going to the next question or come to a conclusion.

Yes   /   No

This is part of the  walk through decision model that may assit in determining if a contract contains a lease within the scope of IFRS 16 Leases, go back to this page to start the decision model correctly.