little concerned... , page-41

It is my understanding that with a finance lease the revenue is still recognised over the course of the lease, with the lease asset decreasing on TGA books and it is on the lease asset that the interest income is calculated from, this would result in the interest income decreasing but I would assume that the difference between it and the operating lease would be marginal. Unless there was a large residual payment, because it would be included in the lease asset from the beginning under a finance lease, hence decreased over the course of the lease. Where an operating lease would not recognize the residual payment until the end.