20.21 The sales revenue recognised at the commencement of the lease term by a
manufacturer or dealer lessor is the fair value of the asset or, if lower, the present value
of the minimum lease payments accruing to the lessor, computed at a market rate of
interest.The cost of sale recognised at the commencement of the lease term is the
cost, or carrying amount if different, of the leased asset less the present value of the