Prepaid land lease payments under an operating lease is amortised on a straight-line basis over the period of the lease term.

列作经营租赁之预付土地租赁款项按租赁年期以直线法摊销。

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Those entities that elect to keep a business aircraft off their balance sheet by entering into an operating lease transaction are definitely affected.

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The differences between an operating lease and a capital lease are quite small despite the rather large impact the difference in accounting can have on the balance sheet and economic earnings of the business.

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