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单词 operating lease
释义 operating lease

A lease under which an asset is hired out to a lessee or lessees for a period that is substantially shorter than its useful economic life. Under an operating lease, some of the risks and rewards of the ownership of the leased asset remain with the lessor. Statement of Standard Accounting Practice 21, 'Accounting for Leases and Hire Purchase Contracts', defines an operating lease as a lease other than a finance lease.

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更新时间:2025/3/9 10:49:59