If the relevant portions of a property with more than one use could be sold
separately or leased out separately
under a finance lease, an entity
accounts for the portions separately.
If the portions could not be sold
separately, the property is classified as an investment property only if an
insignificant portion is held for the entity's own use.
If the portions could not be sold
separately, the property is classified as other than investment property if the portion held for the entity's own use is other than insignificant