Does the contract contain a lease 5

Did the customer design the asset in a way that predetermines how and for what
purpose the asset will be used throughout the period of use?

Consideration: The customer designed the asset (or specific aspects of the asset) in a way that predetermines how and for what purpose the asset will be used throughout the period of use.

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.