Depreciation on leased assets and on premises and equipment.

租赁资产、营业场所和设备的折旧。

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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。

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For the buyer, the advantage is that the income from the leased assets could be forecasted too.

对于买方而言可从出租资产获得可预估的收入。

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Requirements for validity include that leased assets must have some usufruct, assets must be Sharia compliant in their nature and the lessor must abide by any ownership responsibilities imposed by Sharia.

FORBES: Islamic Funds - Sharia Law and Investment Structures

Some land may have already been leased for generations, when the assets below were thought to be worth very little.

FORBES: Shale Leases: Promised Land

During the global financial downturn, most investors have been risk-averse and focusing on "core" assets, mostly fully leased buildings in top cities.

WSJ: Europe's Top Property Fund Shows Taste for Risk