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Ann: Half Yearly Report and Accounts, page-26

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    Right of Use Assets relates to the new Leasing Standards. You need to show any lease commitment that is for a period over 12 months on your books. The asset is shown as a Right of Use. This is depreciated over the life of the asset as the lease term diminishes. A corresponding liability called Lease Liability is reflected in the accounts too. So yes it is someone else's asset but we are depreciating our 'right' to use it
 
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