20.12 A lessee shall depreciate an asset leased under a finance lease in accordance with
Section 17 Property, Plant and Equipment. If there is no reasonable certainty that the
lessee will obtain ownership by the end of the lease term, the asset shall be fully
depreciated over the shorter of the lease term and its useful life. A lessee shall also
assess at each reporting date whether an asset leased under a finance lease is
impaired (see Section 27 Impairment of Assets).