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Chapter 24








                   Example 2 cont.





                   (W3) Lease liability

                                                  Lease liability
                   Lease repayments (bal)             1,800    Balance b/f: NCL              3,500
                                                               Balance b/f: CL               1,100

                   Balance c/f: NCL                   9,300    New lease assets            10,000
                   Balance c/f: CL                    3,500

                                                     ———                                    ———
                                                     14,600                                14,600

                                                     ———                                    ———

















































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