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Garygary · 2025年01月06日

Finance Lease vs Operating Lease

 44:18 (1.3X) 


Finance Lease: Net ROU Asset = ROU asset - Amortization (直线摊销法)

Operating Lease: Net ROU asset = ROU asset - amortization (Lease payment - interest expenses)


为何"直线摊销法"永远大过"Lease payment - interest expenses"? interest expenses 应该随着时间越长而变得越小



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