Encyclopedia
Term of lease
Lease term - a period not subject to early termination for which the lessee has entered into a lease agreement for an asset, as well as additional periods for which the lessee has the right to extend the lease of the asset with additional payment or without it in accordance with the lease agreement, if on the commencement date of the lease it is reasonable to conclude that the lessee will exercise such a right
Source: International Accounting Standard (IAS) 17 "Leases" (July 18, 2012 edition) (introduced into force on the territory of the Russian Federation by Decree of the Ministry of Finance of the Russian Federation dated November 25, 2011 No. 160n)
Морфология
Род
Понятие «срок аренды» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | срока аренды | сроков аренды |
| Д | сроку аренды | срокам аренды |
| В | срок аренды | сроки аренды |
| Т | сроком аренды | сроками аренды |
| П | сроке аренды | сроках аренды |