Of these 28% will be franchised to other hotel operators, 30% will be managed but not owned by Accor and the rest will be fully owned or leased.
这些客房资源的28%将以特许经营的形式由第三方经营，另外30%雅高集团仅负责管理但没有所有权，余下的则完全由集团拥有或租赁。
Displays of wealth can also be misleading. Folks can appear wealthy -- but the mansion may be fully mortgaged, the cars might be leased and the landscaper may still be awaiting payment.
看起来很风光的有钱人其实未必一定有钱，住的豪宅也许全是用贷款买的、车可能是租的、而且没准儿还欠着庭院设计师的帐没付呢。
If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires, the leased asset should be fully depreciated over its useful life.
能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。
If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires, the leased asset should be fully depreciated over its useful life.
能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。
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