With the pandemic among us, many businesses are having their employees work from home during this time. With that includes the deployment of equipment needed for employees to work such as computers, office furniture, etc. Say for example a call center is leasing laptops for their employees to work from home, each brand new laptop would be worth $2,000 and they are leasing a total of 50 laptops which totals to $100,000 in the lease. In addition, many employees need ergonomic furniture in order to work from home (chair and table) valued at approximately $5,000 - $6,000 for each employee approved for ergonomic furniture. How do you think these items would be treated under IFRS 16?