Division 4) Variable 240104: Expenses of long term rental and operating leases

The expenses of long-term rental include all expenses recognized by the statistical unit during the reference period, relating to the renting of non-current assets. Included in this variable are the payments under an operating leases contract related to non-current assets.

For this variable a lease is classified as an operating leases if it does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.