Usmeritev za amortiziranje amortizirljivih najetih sredstev mora biti usklajena z usmeritvijo za lastna amortizirljiva sredstva, pripoznano amortizacijo pa je treba obračunati na podlagi, ki jo določata MRS 16 - Opredmetena osnovna sredstva (nepremičnine, naprave in oprema) in MRS 38 - Neopredmetena sredstva.
The depreciation policy for depreciable leased assets should be consistent with that for depreciable assets which are owned, and the depreciation recognised should be calculated on the basis set out in IAS 16, property, plant and equipment and IAS 38, intangible assets.