TY JOUR TI Valuation of Assets in the Form of a Right of Use KW Right to use an asset KW lease agreement KW rent KW fair value KW discounted value KW sale and leaseback KW impairment of assets KW value in use KW interest rate JO Auditor AU Krishtaleva, T.I. PY 2025 IS 11 PB INFRA-M Academic Publishing LLC.