3 An entity shall apply this Standard to all leases, including leases of right-of-use assets in a sublease, except for:
(a) leases to explore for or use 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 Service Concession Arrangements;
(d) licences of intellectual property granted by a lessor within the scope of IFRS 15 Revenue from Contracts with Customers; and
(e) rights held by a lessee under licensing agreements within the scope of IAS 38 Intangible Assets for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights.
4 A lessee may, but is not required to, apply this Standard to leases of intangible assets other than those described in paragraph 3(e).