During the depreciation period, according to the provisions of the lease contract, the lessee's useful life of the leased asset can be determined if the ownership of the leased asset can be reasonably determined. Therefore, the remaining service life of the leased asset on the lease start date should be taken as the period. If it is impossible to confirm whether the ownership of the asset has been obtained, the shorter one shall be taken as the depreciation period between the lease term and the remaining service life of the leased asset
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