Home > Terms > English, UK (UE) > Commencement of the lease term
Commencement of the lease term
The date from which the lessee is entitled to exercise its right to use the leased asset. It is the date of initial recognition of the lease (ie the recognition of the assets, liabilities, income or expenses resulting from the lease, as appropriate).
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- Part of Speech: noun
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- Industry/Domain: Financial services
- Category: Accountancy
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