Does the contract contain a lease 4

Does the customer have the right to operate the asset throughout the period of use, without the supplier having the right to change those operating instructions?

Consideration: The customer has the right to operate the asset (or to direct others to operate the asset in a manner that it determines) throughout the period of use, without the supplier having the right to change those operating instructions.

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.