All arrangements that meet the definition of a lease except for:
(a) Leases to explore for minerals, oil, natural gas and similar non-regenerative resources
(b) Leases of biological assets within the scope of IAS 41 Agriculture held by a lessee
(c) Service concession arrangements within the scope of IFRIC 12
(d) Licenses of intellectual property granted by a lessor within the scope of IFRS 15 Revenue from Contracts with Customers
(e) Rights held by a lessee under a licensing agreement within the scope of IAS 38 Intangible Assets (eg. Rights to motion pictures, video recordings, plays, patents and copyrights, etc.)
A lessee is also permitted, but not required, to apply IFRS 16 to leases of intangible assets other than those described in (e) above.