Depreciation on leased assets and on premises and equipment.
租赁资产、营业场所和设备的折旧。
Other leased assets should be amortized by using a systematic and reasonable method.
对于其他经营租赁资产，应当采用系统合理的方法进行摊销。
As for other leased assets, systematic and reasonable methods shall be adopted for its amortization.
对于其他经营租赁资产，应当采用系统合理的方法进行摊销。
Article 38a lessor shall disclose the carrying amount of each class of leased assets in the operating leases.
第三十八条出租人对经营租赁，应当披露各类租出资产的账面价值。
The leased assets are of a specialized nature that only the lessee can use them without making major modifications.
租赁资产性质特殊，如果不作较大改造，只有承租人才能使用。
Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.
第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.
第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
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