After the start of the lease period, the company will follow-up measurement of the lease liability according to the following principles: ①When recognizing the interest on the lease liability, increase the carrying amount of the lease liability; ②When paying the lease payment, reduce the carrying amount of the lease liability; ③Because of heavy weight When the lease payment changes due to reasons such as valuation or lease change, the book value of the lease liability is remeasured. <br>Calculate the interest expense of the lease liability during each period of the lease term according to a fixed periodic interest rate, and include it in the current profit and loss, except for those that should be capitalized. The cyclical interest rate refers to the discount rate used by the company in the initial measurement of the lease liability, or when the lease payment changes or changes in the lease and the lease liability needs to be re-measured at the revised discount rate. The revised discount rate used by the company.
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