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Reference

Copernicus - Reference

Please note. This area is for registered clients only.


The reference area is aimed at providing information to our clients on many matters concerned with the leasing industry.


There are three main areas of information:


  • Pricing - general information relating to all types of evaluations, from simple cash flow formulas to detailed explanations of capital allowances and negative depreciation.
  • Accounting - information relating to all aspects of lease/loan/HP accounting, including aspects such as income recognition methods, details of relevant accounting standards, e.g. SSAP21, FRS5 and the implementation of IAS.
  • Glossary - the glossary explains many commonly used leasing terms.