both questions please

QUESTION FOUR: The Company is looking at the option to lease certain non-core facilities from third party instead of building these facilities with ownership of assets by the Company to avoid significant construction cash flows and to avoid reporting the asset on the Company Balance Sheet. Question: Based on your accounting and finance knowledge, please explain to the team the accounting treatment of leased facility based on the most updated IFRS guidelines. Aramco: Company General Use QUESTION FIVE: You are participating in the review of all commercial and technical alternatives available to fund and execute an important capital project. As part of the review, the Project Manager would like to backcharge the studies undertaken to determine the best commercial and technical alternatives to the capital project. Question: What is your view of eligibility of charging of these early studies to the capital project taking into consideration the project is at very stages of funding