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关于Lease，你需要知道的！

来源：高顿网校 2014-12-22

　Lease

　　Lease Classification

　　There are two types of lease classification─finance leases and operating leases.

　　Finance lease：

　　is a lease which transfers substantially all of the risks and rewards incident to the ownership of an asset；

　　title may or may not eventually be transferred.

　　Operating lease：

　　is a lease other than a finance lease.

　　Risks and Rewards of Ownership

　　Risks may be represented by the possibility of：

　　losses from idle capacity or technological obsolescence； or

　　variations in return due to changing economic conditions.

　　Rewards may be represented by the expectation of：

　　profitable operation over the asset's economic life； or

　　gain from appreciation in value or realisation of residual value.

　　Indicators

　　IAS 17 lists the following as examples of situations where a lease would normally be classified as a finance lease：

　　the lease transfers ownership of the asset to the lessee by the end of the lease term；

　　the lessee has the option to purchase the asset at a bargain price and it seems likely， at the inception of the lease， that this option will be exercised；

　　the lease term is for the major part of the useful life of the asset even if title is not transferred；

　　at the inception of the lease， the present value of the minimum lease payments is greater than， or equal to， substantially all of the fair value of the leased asset；

　　the leased assets are of a specialised nature such that only the lessee can use them without major modifications being made；

　　if the lessee can cancel the lease any losses associated with the cancellation are borne by the lessee；

　　gains or losses from the fluctuation in the fair value of the residual fall to the lessee （e.g. in the form of a rent rebate equalling most of the sales proceeds at the end of the lease）； and

　　the lessee has the ability to continue the lease for a secondary period at a rent which is substantially lower than market rent.

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