Leases where substantially all the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases.

 
  • 凡租賃資產(chǎn)所有權之絕大部份風(fēng)險及回報仍屬出租公司擁有之租約均為經(jīng)營(yíng)租賃。
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