Appendix A Defined Terms

This appendix is an integral part of the Standard. | Commencement date of the lease (commencement date)

This appendix is an integral part of the Standard.

Commencement date of the lease (commencement date)

A_1

The date on which a lessor makes an underlying asset available for use by a lessee.

A_2

Either the period over which an asset is expected to be economically usable by one or more users or the number of production or similar units expected to be obtained from an asset by one or more users.