A customer’s ability to derive the benefits from use of an asset refers to its right
to obtain substantially all of the potential economic benefits from use of the
asset throughout the term of the contract. A customer can obtain economic
benefits from use of an asset directly or indirectly in many ways, such as by
using, consuming, holding or sub-leasing the asset. The economic benefits from
use of an asset include its primary output and by-products in the form of
products and services. Those economic benefits also include other economic
benefits from use of the asset that could be realised from a commercial
transaction with a third party.

customer в данном контексте арендатор.

не внедряйтесь в эти бухг. термины - ну говорят они "удерживать (цен. бумаги)". просто примите это)))

...Identifying a lease: lease is a contract that conveys the right to use an asset (the underlying asset) for a period of time in exchange for consideration..

...A contract conveys the right to control the use of an identified asset if,
throughout the term of the contract, the customer has the ability to do both of
the following:
(a) direct the use of the identified asset (as described in paragraphs 13–17);
and
(b) derive the benefits from use of the identified asset (as described in
paragraphs 18–19)...
И далее объясняется как раз: Ability to derive the benefits from use

A customer’s ability to derive the benefits from use of an asset refers to its right to obtain substantially all of the potential economic benefits from use of the asset throughout the term of the contract.