Spanish translation: fecha de cesación del (derecho) de uso
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English to Spanish translations [PRO] Bus/Financial - Finance (general) / Financial Control & Accounting Policy
English term or phrase:cease-use date
A liability for costs that will continue to be incurred under a contract for its remaining term without economic benefit to the entity shall be recorded in the financial statements at fair value when the entity ceases using the right conveyed by the contract, for example,the right to use a leased property or to receive future goods or services (“cease-use date”).
If the contract is an operating lease, the fair value of the liability at the cease-use date shall be determined based on the remaining lease rentals (...)
Mi elección fue "fecha de extinción del uso" pero no estoy segura de que sea correcto. Les agradezco que confirmen esta opción o me sugieran otras.