>Just remember some of the BBI "intangibles" are very valuable. Dalrymple Bay Coal Terminal (DBCT) is listed as an intangible and it has real value. Make no mistake about that.
You are right - I'd hazard a guess that the lease portion of the asset would be appropriately valued this way. However, I'd also suggest the some of the asset is reflected as PP&E.
(Haven't looked into the detail on this ... just a guess, at this stage).
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