Hello,
In the case of a real estate contract (IFRS), a one-time payment that is posted negatively in the cash flow should be made a little later - i.e. not from the beginning. The aim is to reduce the right of use by this amount in such a way that there is reduced depreciation for the remaining term.
I was thinking about the condition of incentive payments. This would cover the requirement, i.e. a reduction in the RoU asset, but the lease liability remains. But the incentive payment condition is only permitted at the start of the contract.
Is there another special condition that can be used for this purpose?
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