What are the accounting criteria for a capital lease?

资本性租赁有哪些会计条件?

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Assets leased under capital lease contracts.

指依资本租赁契约所承租之资产.

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A capital lease pays for property over the term of its useful life.

资本租赁指在资产的有效使用年限内支付其费用.

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A capital lease is long - term , noncancelable, and similar to an installment purchase of the leased asset.

资产租赁是 长期 的, 不可取消的, 并与租赁资产分期付款购货相类似.

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In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.

在资本租赁中, 承租人资本化租赁资产和报告租赁负债.

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