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The total consideration for the contract necessitates an allocation to the lease and non-lease components based on their relative stand-alone prices, adhering to IFRS 15 principles. For the lessee, the accounting treatment offers two options: either separate accounting for each component on the basis of their relative stand-alone prices or, if practical, treating the entire contract as a single lease. This guidance is crucial for accurate financial reporting and compliance with international accounting standards, ensuring that all constituent parts of a contract are properly recognized and valued. 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