20.15 A lessee shall recognise the aggregate benefit of lease incentives as a reduction to
The expense recognized in accordance with paragraph 20.15 over the lease term, on a
Straight-line basis unless another systematic basis is representative of the time pattern
Of the lessee ’ s benefit from the use of the leased asset. Any costs incurred by the
Lessee (for example costs for termination of a pre-existing lease relocation or leasehold
Improvements) shall be accordance with the applicable section of this FRS.