rental asset的用法和樣例：
例句
- In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.
在資本租賃中，承租人資本化租賃資產和報告租賃負債。 - The term "unguaranteed residue value" shall refer to the residual value of the leased asset minus the guaranteed residual value of the lessor.
未擔保余值，是指租賃資產余值中扣除就出租人而言的擔保余值以后的資產余值。
