BLM70835 - 鈥業ncome-into-capital鈥� schemes and back loaded leases: Back loaded leases: normal rent - trading income
In calculating 鈥榥ormal rent鈥� which is a trading receipt, a rental should usually be recognised evenly over the rental period to which it relates in accordance with the terms of the lease. See BLM33000 for a further discussion of how the 鈥榗apital鈥� or 鈥榣oan repayment鈥� element of finance lease rentals are recognised for trading income purposes.