IFRS 16 - Lease expenses

[Lasa1]

Hello,

Question on lease expenses.

Lessee leases printers. The lessor is charging for the lease of the period plus the number of the copies (usage).

Usage expense depends on the number copies.

I would assume that usage is not a lease expense and therefore the lessee should not include it in the calculation of the lease liability. Is it correct?

Thanks
Regards

[JRSB]

Seems like the per page fee is a variable lease payment hence not in the lease liability (P&L when incurred)

[Marek Muc]

This is a lease expense, but a variable one, which isn't included in the lease liability: https://ifrscommunity.com/knowledge-bas ... e-payments

This holds true unless the lessor is responsible for maintaining the printers, in which case these charges could be considered compensation for these additional services:
https://ifrscommunity.com/knowledge-bas ... components