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Leases Discount rates - KPMG

3 Lessee discount rates 9 3.1 Implicit vs incremental borrowing rate 9 3.2 Implicit rate – Lessee issues 11 3.3 Incremental borrowing rate 15 4 Specific scenarios 20 4.1roperty leases P 20 4.2 Group situations 22 4.3eassessments and modifications R 22 4.4 Transition 24 5 Next steps 28 5.1ransition considerations T 28

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  Rates, Discount, Discount rate

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