文献出处： Guariglia A. The Research of Small and Medium-sized Enterprise Financing Lease [J]. Entrepreneurship Theory and Practice, 2015，12（05）：41-51. 原文
The Research of Small and Medium-sized Enterprise Financing Lease
Guariglia A.
Abstract
This paper discusses the lease financing business accounting, development of small and medium sized enterprises, and analyses the advantage in the financing lease. Finally, introduces small and medium sized enterprises in perfect financing lease of countermeasures from legal environment, taxation system, and guarantee system in order to implement financing measures provided to small and medium -sized enterprises, and solve financing difficulties of emergencies, thus improve to economic growth.
Keywords: Small and Medium -sized Enterprises Financing lease；
1 Introduction
Finance lease is finance transfers the ownership of the nature and characteristics of equipment leasing business. Required by the lesser according to the lessee to buy equipment such as performance, specifications, models, and the lease to the lessee. The lesser to lease equipment, on the basis of the purchase price calculated according to the time length of the lessee occupy the lesser money rent, the lessee in accordance with the agreed to pay the rent for each contract. Ownership of the contract equipment belongs to the lesser; the lessee has only to the right to use the equipment. After the termination of the contract to pay the rent, the lessee has the right to according to the residual value to buy equipment, to have the ownership of the equipment, or return the equipment to the lesser.
2 The lessee financing lease accounting treatment
2.1 The lease beginning date processing
(1) Type of lease. (2) Calculating the lease beginning date of the minimum lease payments, long-term accounts payable of the minimum lease payments as the entry value. (3) To calculate the lease beginning date the present value of the minimum lease payments, the lessee shall transfer the fair value of the leased asset on the lease
beginning date and the present value of minimum lease payment of the two lower as rent entry value of the assets. The lessee when calculating the present value of minimum lease payment, the determination of the discount rate: if the lesson’s rate implicit in the lease, with the lesson’s rate implicit in the lease as the discount rate; Otherwise, the interest rate discount rate is stipulated in the lease contract, to the bank loan interest rates for the same period as the discount rate. Lease containing rate is on the lease beginning date, makes the present value of the minimum lease receipts and the unguaranteed residual value of the sum of present value equal to the fair value of the leased asset and the lesser discount rate of the sum of the initial direct costs. (4) The initial direct costs included in the value of the asset. Initial direct costs refer to the lease negotiations and sign the leasing agreement which is in the process of happen, can be directly attributable to the cost of the leasing items. There are usually stamp duty, commissions, fees, travel expenses. (5) Calculate the unrecognized financing charges. Unrecognized financing charges = minimum lease payments - fair value of the leased asset (the present value of the minimum lease payments).Unrecognized financing charges.6. Prepare the lease beginning date accounting entries.
2.2 The unrecognized financing charges
Under a finance lease, the lessee to the lesser to pay the rent for each includes the principal and interest of the two parts. When the lessee pays the rent, on the one hand, reduce long-term payables; On the other hand, at the same time the unrecognized financing charges according to certain method to confirm the current financing costs. In accordance with the standards on the lease, the lessee shall adopt the effective interest rate method. In the case of adopting the actual interest rate method, based on the lease beginning date, the entry value of the leased asset is different, the choice of financing cost allocation rate is also different, the contribution rate of unrecognized financing charges to determine the specific divided into the following several ways.(1) the present value of the minimum lease payments as the entry value of the leased asset and the lease with interest rates as the contribution rate of unrecognized financing charges.(2) the present value of the minimum lease payments as the entry value of the leased asset, the provisions of the contract interest rate as the contribution rate of
unrecognized financing charges.(3) the present value of the minimum lease payments as the entry value of the leased asset, the bank loan interest rates for the same period as the contribution rate of unrecognized financing charges.(4) based on fair value of the leased asset costs, contribution rate shall be calculated again, the contribution rate is that the present value of minimum lease payments is equal to the discount rate of the fair value of the leased asset.
2.3 Lease assets depreciation provisions
The lessee to the financing of the rented fixed assets depreciation. Determine the leased asset depreciation period shall consider the provisions of the lease contract is concerned, if it can be reasonably determining the expiry of the lease the lessee will obtain the ownership of the leased asset, the life of the leased asset shall be on the lease beginning date as the depreciation period; If unable to reasonably determine the expiration of the lease term the lessee will obtain the ownership of the leased asset and should be in the lease term and the life of the leased asset as the depreciation period is shorter.
2.4 The performance cost of processing
The performance cost is refers to the leased asset during the lease term for the payment of royalties, such as technical advice and services, personnel training, maintenance, insurance, etc. The lessee of the performance cost should be included in the current profits and losses (management cost, manufacturing cost, cost of sales and other subjects).
2.5 With the rent
Or have the rent is refers to the amount of uncertainty, based on factors other than the length of time (such as sales, usage) rent. Or have the rent in the actual occurs into the profits and losses of the current period.
2.6 Processing when the lease term expires
The processing of the leased asset when the lease term expires, the lessee to have three conditions: return, preferential renewals, retention.
3 The advantages of financing lease analysis Small and medium-sized enterprises
3.1 Leasing company is able to control the risk of small and medium-sized enterprise
financing, and is willing to provide loans.
Leasing company will be confronted with various risks in doing business, roughly the kinds of product market risk, financial risk, trade risk, economic risk, technology risk, environment pollution risks, force majored, and so on. When leasing companies with weak economic strength, low credit level of small and medium enterprises to carry out the financing lease, the risk will increase, especially small and medium-sized enterprises is the risk of the lessee cannot pay the rent on time every rental companies must focus on when doing business. Leasing companies with the characteristics of the financing lease business, can control for small and medium-sized enterprise financing risk, makes it a acceptable or tolerable risk. Leasing company risk control methods mainly include the following:
(1) The ownership of the leased equipment belongs to the leasing company. An obvious feature of financing lease is Lease Company has the ownership of the leased equipment, and the lessee only has leasing the right to use the equipment. It is because the separation of ownership and use right leasing equipment makes the leasing company when tenant defaults don't pay the rent on time, with relative to bank loans and other financing more leeway. The lessee cannot accord the terms of the lease contract, pay the rent on time phenomenon mainly can be divided into the following kinds: temporarily liquidity difficulties; the lessee has enough cash flow, but deliberately rent arrears; the lessee insolvency, filed for bankruptcy. To the lessee for the first reason appears the phenomenon of the rent in arrears, leasing companies in the financial condition of a detailed study of the lessee, determine the true, can adjust the rent payment scheme with tenant, make it accord with the characteristics of the lessee's cash flow. This can help the lessee through the current situation, also is advantageous to the leasing company of the lessee and continue our cooperation. If after investigation found that the lessee is intentionally rent arrears, leasing company can communicate with tenant, told if continue to fulfill its obligation to pay the rent will face the consequences. In the case of the lessee refuses to correct, leasing company can through legal means, to exercise their rights, retrieve the lease item, and punish the rent in arrears, the point of control the losses to a minimum. Visible, simple
and flexible, low requirements for credit, financing lease affordable at the same time in the financing lease can effectively predict before, in order to avoid risks, so it is in the small and medium-sized enterprise financing can not be neglected, a kind of financing way.
(2) To leasing company can control the money. Finance lease is a kind of financing and it as one of the new financing way, it is different from the general bank loans, rental company does not directly provide funds to the lessee, but according to the requirements of the lessee, the lessee the selected equipment manufacturers designated equipment purchase, to rent to the lessee to use it and reach the purpose of financing. Leasing companies to provide equipment instead of the direct funding financing can be very good to prevent enterprise change of the use of funds, the limited funds for the enterprise need productive USES, expand the production capacity of enterprises, to improve enterprise's ability to pay the rent, but also reduce the risk of the leasing company.
3.2 Financing lease low cost requirements
Although the interest of financing lease to 2 ~ 3% higher than the same period of bank interest, but long-term bank loans often have additional constraints, such as equal pay, compensating balance on a regular basis to make small and medium-sized enterprise's actual loan interest rate increase or cannot get one hundred percent of the financing, the financing lease can provide even rather than equipment price (including freight, insurance premium, etc.) was raised, and the lessee generally enjoy the tax benefits brought by the lease. By way of financing lease, the enterprise can in the case of a small amount of money, get the right to use the equipment, saving money in early. Tenant companies at the same time can also be originally out turnover must be used for equipment use, portable, improve the utilization efficiency of the capital. Therefore, taken together, the cost of the small and medium-sized enterprises using financing lease is not higher than bank loans.
3.3 Equipment selection autonomy is strong
In the process of financing lease, the lessee has the right to choose its own equipment and the supplier, do not rely on the lesson’s judgment and decision, the
lesser shall not interfere in the lessee's choice of equipment and the supplier. Besides there are special provisions of the state of equipment, the lesser may recommend to the lessee and equipment manufacturer, but did not say.
3.4 The rent payment
Financial leasing is more flexible in terms of rent charge. Rent shall be according to the production nature of the lessee, the condition of capital and the sales season characteristics, in terms of reimbursement amount of time and combined with enterprise actual operating conditions, and not pay the rent in regular, fixed form. The lessee pays the rent can take the form of more, such as the payment time intervals, can be divided into annual pay, can pay half a year, quarter and monthly payment; According to whether the rent at the time of waiting for the forehead, can be divided into equal pay and equal pay. In practice, the lessee and the lesser agreed to rent payment is commonly uniform annuity to pay later.
译文
中小企业融资租赁研究
Guariglia A.
摘要
本文具体探讨了融资租赁业务的会计处理方式、发展思路，分析了中小企业开展融资租赁的优势。最后从法律环境、财税制度、担保系统方面介绍完善中小企业融资租赁的对策建议，以便更好的为中小企业实施筹资提供方略，解决其融资困难的燃眉之急，从而进一步带动经济增长。
关键词：中小企业；融资租赁；
1 引言
融资租赁是具有融资性质和所有权转移特点的设备租赁业务。出租人根据承租人所要求的性能、规格、型号等购入设备，并租赁给承租人。出租人以租赁设备的购买价格为基础，按照承租人占用出租人资金的时间的长短计算租金，承租人按照双方商定合同支付每期租金。合同期内设备所有权属于出租人，承租人只拥有对设备的使用权。合同期满付清租金后，承租人有权按残值购入设备，以拥有设备的所有权，或者将设备退回给出租人。
2、承租人融资租赁的会计处理
2.1租赁开始日的处理
①判断租赁类型。②计算租赁期开始日最低租赁付款额，将最低租赁付款额作为长期应付款的入账价值。③计算租赁开始日最低租赁付款额的现值，承租人应当将在租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值。承租人在计算最低租赁付款额现值时，折现率的确定：如果知悉出租人的租赁内含率， 则以出租人的租赁内含率作为折现率；否则，以租赁合同规定的利率折现率，以同期银行贷款利率作为折现率。 租赁内含率是指在租赁开始日，使最低租赁收款额的现值与未担保余值的现值之和等于租赁资产公允价值与出租人初始直接费用之和的折现率。④将初始直接费用计入资产价值。初始直接费用是指在租赁谈判和签订租赁合同的过程中发生的，可直接归属于租赁项目的费用。 通常有印花税、佣金、律师费、差旅费。⑤计算未确认融资费用。 未确认融资费用=最低租赁付款额-租赁资产公允价值(最低租赁付款额的现值)。未确认融资费用。⑥编制租赁期开始日的会计分录。
2.2未确认融资费用的分摊
在融资租赁下，承租人向出租人支付的每期租金中，包含了本金和利息两部分。承租人在支付租金时，一方面，减少长期应付款；另一方面，同时将未确认的融资费用按一定的方法确认为当前融资费用。按照租赁准则的规定，承租人应当采用实际利率法。在采用实际利率法的情况下，根据租赁开始日，租赁资产的入账价值不同，融资费用分摊率的选择也不同，未确认融资费用的分摊率的确定具体分为下列几种情况。①以最低租赁付款额的现值为租赁资产入账价值的，将租赁内含利率作为未确认融资费用的分摊率。②以最低租赁付款额的现值为租赁资产入账价值的，将合同规定利率作为未确认融资费用的分摊率。③以最低租赁付款额的现值为租赁资产入账价值的，将同期银行贷款利率作为未确认融资费用的分摊率。④以租赁资产公允价值为入账价值的， 应当重新计算分摊率，该分摊率是使最低租赁付款额的现值等于租赁资产公允价值的折现率。
2.3 租赁资产折旧的计提
承租人应对融资租入的固定资产计提折旧。确定租赁资产的折旧期间应视租赁合同的规定而论，如果能够合理确定租赁期满时承租人将会取得租赁资产的所有权，应以租赁开始日租赁资产的寿命作为折旧期间；如果无法合理确定租赁期
文献出处： Guariglia A. The Research of Small and Medium-sized Enterprise Financing Lease [J]. Entrepreneurship Theory and Practice, 2015，12（05）：41-51. 原文
The Research of Small and Medium-sized Enterprise Financing Lease
Guariglia A.
Abstract
This paper discusses the lease financing business accounting, development of small and medium sized enterprises, and analyses the advantage in the financing lease. Finally, introduces small and medium sized enterprises in perfect financing lease of countermeasures from legal environment, taxation system, and guarantee system in order to implement financing measures provided to small and medium -sized enterprises, and solve financing difficulties of emergencies, thus improve to economic growth.
Keywords: Small and Medium -sized Enterprises Financing lease；
1 Introduction
Finance lease is finance transfers the ownership of the nature and characteristics of equipment leasing business. Required by the lesser according to the lessee to buy equipment such as performance, specifications, models, and the lease to the lessee. The lesser to lease equipment, on the basis of the purchase price calculated according to the time length of the lessee occupy the lesser money rent, the lessee in accordance with the agreed to pay the rent for each contract. Ownership of the contract equipment belongs to the lesser; the lessee has only to the right to use the equipment. After the termination of the contract to pay the rent, the lessee has the right to according to the residual value to buy equipment, to have the ownership of the equipment, or return the equipment to the lesser.
2 The lessee financing lease accounting treatment
2.1 The lease beginning date processing
(1) Type of lease. (2) Calculating the lease beginning date of the minimum lease payments, long-term accounts payable of the minimum lease payments as the entry value. (3) To calculate the lease beginning date the present value of the minimum lease payments, the lessee shall transfer the fair value of the leased asset on the lease
beginning date and the present value of minimum lease payment of the two lower as rent entry value of the assets. The lessee when calculating the present value of minimum lease payment, the determination of the discount rate: if the lesson’s rate implicit in the lease, with the lesson’s rate implicit in the lease as the discount rate; Otherwise, the interest rate discount rate is stipulated in the lease contract, to the bank loan interest rates for the same period as the discount rate. Lease containing rate is on the lease beginning date, makes the present value of the minimum lease receipts and the unguaranteed residual value of the sum of present value equal to the fair value of the leased asset and the lesser discount rate of the sum of the initial direct costs. (4) The initial direct costs included in the value of the asset. Initial direct costs refer to the lease negotiations and sign the leasing agreement which is in the process of happen, can be directly attributable to the cost of the leasing items. There are usually stamp duty, commissions, fees, travel expenses. (5) Calculate the unrecognized financing charges. Unrecognized financing charges = minimum lease payments - fair value of the leased asset (the present value of the minimum lease payments).Unrecognized financing charges.6. Prepare the lease beginning date accounting entries.
2.2 The unrecognized financing charges
Under a finance lease, the lessee to the lesser to pay the rent for each includes the principal and interest of the two parts. When the lessee pays the rent, on the one hand, reduce long-term payables; On the other hand, at the same time the unrecognized financing charges according to certain method to confirm the current financing costs. In accordance with the standards on the lease, the lessee shall adopt the effective interest rate method. In the case of adopting the actual interest rate method, based on the lease beginning date, the entry value of the leased asset is different, the choice of financing cost allocation rate is also different, the contribution rate of unrecognized financing charges to determine the specific divided into the following several ways.(1) the present value of the minimum lease payments as the entry value of the leased asset and the lease with interest rates as the contribution rate of unrecognized financing charges.(2) the present value of the minimum lease payments as the entry value of the leased asset, the provisions of the contract interest rate as the contribution rate of
unrecognized financing charges.(3) the present value of the minimum lease payments as the entry value of the leased asset, the bank loan interest rates for the same period as the contribution rate of unrecognized financing charges.(4) based on fair value of the leased asset costs, contribution rate shall be calculated again, the contribution rate is that the present value of minimum lease payments is equal to the discount rate of the fair value of the leased asset.
2.3 Lease assets depreciation provisions
The lessee to the financing of the rented fixed assets depreciation. Determine the leased asset depreciation period shall consider the provisions of the lease contract is concerned, if it can be reasonably determining the expiry of the lease the lessee will obtain the ownership of the leased asset, the life of the leased asset shall be on the lease beginning date as the depreciation period; If unable to reasonably determine the expiration of the lease term the lessee will obtain the ownership of the leased asset and should be in the lease term and the life of the leased asset as the depreciation period is shorter.
2.4 The performance cost of processing
The performance cost is refers to the leased asset during the lease term for the payment of royalties, such as technical advice and services, personnel training, maintenance, insurance, etc. The lessee of the performance cost should be included in the current profits and losses (management cost, manufacturing cost, cost of sales and other subjects).
2.5 With the rent
Or have the rent is refers to the amount of uncertainty, based on factors other than the length of time (such as sales, usage) rent. Or have the rent in the actual occurs into the profits and losses of the current period.
2.6 Processing when the lease term expires
The processing of the leased asset when the lease term expires, the lessee to have three conditions: return, preferential renewals, retention.
3 The advantages of financing lease analysis Small and medium-sized enterprises
3.1 Leasing company is able to control the risk of small and medium-sized enterprise
financing, and is willing to provide loans.
Leasing company will be confronted with various risks in doing business, roughly the kinds of product market risk, financial risk, trade risk, economic risk, technology risk, environment pollution risks, force majored, and so on. When leasing companies with weak economic strength, low credit level of small and medium enterprises to carry out the financing lease, the risk will increase, especially small and medium-sized enterprises is the risk of the lessee cannot pay the rent on time every rental companies must focus on when doing business. Leasing companies with the characteristics of the financing lease business, can control for small and medium-sized enterprise financing risk, makes it a acceptable or tolerable risk. Leasing company risk control methods mainly include the following:
(1) The ownership of the leased equipment belongs to the leasing company. An obvious feature of financing lease is Lease Company has the ownership of the leased equipment, and the lessee only has leasing the right to use the equipment. It is because the separation of ownership and use right leasing equipment makes the leasing company when tenant defaults don't pay the rent on time, with relative to bank loans and other financing more leeway. The lessee cannot accord the terms of the lease contract, pay the rent on time phenomenon mainly can be divided into the following kinds: temporarily liquidity difficulties; the lessee has enough cash flow, but deliberately rent arrears; the lessee insolvency, filed for bankruptcy. To the lessee for the first reason appears the phenomenon of the rent in arrears, leasing companies in the financial condition of a detailed study of the lessee, determine the true, can adjust the rent payment scheme with tenant, make it accord with the characteristics of the lessee's cash flow. This can help the lessee through the current situation, also is advantageous to the leasing company of the lessee and continue our cooperation. If after investigation found that the lessee is intentionally rent arrears, leasing company can communicate with tenant, told if continue to fulfill its obligation to pay the rent will face the consequences. In the case of the lessee refuses to correct, leasing company can through legal means, to exercise their rights, retrieve the lease item, and punish the rent in arrears, the point of control the losses to a minimum. Visible, simple
and flexible, low requirements for credit, financing lease affordable at the same time in the financing lease can effectively predict before, in order to avoid risks, so it is in the small and medium-sized enterprise financing can not be neglected, a kind of financing way.
(2) To leasing company can control the money. Finance lease is a kind of financing and it as one of the new financing way, it is different from the general bank loans, rental company does not directly provide funds to the lessee, but according to the requirements of the lessee, the lessee the selected equipment manufacturers designated equipment purchase, to rent to the lessee to use it and reach the purpose of financing. Leasing companies to provide equipment instead of the direct funding financing can be very good to prevent enterprise change of the use of funds, the limited funds for the enterprise need productive USES, expand the production capacity of enterprises, to improve enterprise's ability to pay the rent, but also reduce the risk of the leasing company.
3.2 Financing lease low cost requirements
Although the interest of financing lease to 2 ~ 3% higher than the same period of bank interest, but long-term bank loans often have additional constraints, such as equal pay, compensating balance on a regular basis to make small and medium-sized enterprise's actual loan interest rate increase or cannot get one hundred percent of the financing, the financing lease can provide even rather than equipment price (including freight, insurance premium, etc.) was raised, and the lessee generally enjoy the tax benefits brought by the lease. By way of financing lease, the enterprise can in the case of a small amount of money, get the right to use the equipment, saving money in early. Tenant companies at the same time can also be originally out turnover must be used for equipment use, portable, improve the utilization efficiency of the capital. Therefore, taken together, the cost of the small and medium-sized enterprises using financing lease is not higher than bank loans.
3.3 Equipment selection autonomy is strong
In the process of financing lease, the lessee has the right to choose its own equipment and the supplier, do not rely on the lesson’s judgment and decision, the
lesser shall not interfere in the lessee's choice of equipment and the supplier. Besides there are special provisions of the state of equipment, the lesser may recommend to the lessee and equipment manufacturer, but did not say.
3.4 The rent payment
Financial leasing is more flexible in terms of rent charge. Rent shall be according to the production nature of the lessee, the condition of capital and the sales season characteristics, in terms of reimbursement amount of time and combined with enterprise actual operating conditions, and not pay the rent in regular, fixed form. The lessee pays the rent can take the form of more, such as the payment time intervals, can be divided into annual pay, can pay half a year, quarter and monthly payment; According to whether the rent at the time of waiting for the forehead, can be divided into equal pay and equal pay. In practice, the lessee and the lesser agreed to rent payment is commonly uniform annuity to pay later.
译文
中小企业融资租赁研究
Guariglia A.
摘要
本文具体探讨了融资租赁业务的会计处理方式、发展思路，分析了中小企业开展融资租赁的优势。最后从法律环境、财税制度、担保系统方面介绍完善中小企业融资租赁的对策建议，以便更好的为中小企业实施筹资提供方略，解决其融资困难的燃眉之急，从而进一步带动经济增长。
关键词：中小企业；融资租赁；
1 引言
融资租赁是具有融资性质和所有权转移特点的设备租赁业务。出租人根据承租人所要求的性能、规格、型号等购入设备，并租赁给承租人。出租人以租赁设备的购买价格为基础，按照承租人占用出租人资金的时间的长短计算租金，承租人按照双方商定合同支付每期租金。合同期内设备所有权属于出租人，承租人只拥有对设备的使用权。合同期满付清租金后，承租人有权按残值购入设备，以拥有设备的所有权，或者将设备退回给出租人。
2、承租人融资租赁的会计处理
2.1租赁开始日的处理
①判断租赁类型。②计算租赁期开始日最低租赁付款额，将最低租赁付款额作为长期应付款的入账价值。③计算租赁开始日最低租赁付款额的现值，承租人应当将在租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值。承租人在计算最低租赁付款额现值时，折现率的确定：如果知悉出租人的租赁内含率， 则以出租人的租赁内含率作为折现率；否则，以租赁合同规定的利率折现率，以同期银行贷款利率作为折现率。 租赁内含率是指在租赁开始日，使最低租赁收款额的现值与未担保余值的现值之和等于租赁资产公允价值与出租人初始直接费用之和的折现率。④将初始直接费用计入资产价值。初始直接费用是指在租赁谈判和签订租赁合同的过程中发生的，可直接归属于租赁项目的费用。 通常有印花税、佣金、律师费、差旅费。⑤计算未确认融资费用。 未确认融资费用=最低租赁付款额-租赁资产公允价值(最低租赁付款额的现值)。未确认融资费用。⑥编制租赁期开始日的会计分录。
2.2未确认融资费用的分摊
在融资租赁下，承租人向出租人支付的每期租金中，包含了本金和利息两部分。承租人在支付租金时，一方面，减少长期应付款；另一方面，同时将未确认的融资费用按一定的方法确认为当前融资费用。按照租赁准则的规定，承租人应当采用实际利率法。在采用实际利率法的情况下，根据租赁开始日，租赁资产的入账价值不同，融资费用分摊率的选择也不同，未确认融资费用的分摊率的确定具体分为下列几种情况。①以最低租赁付款额的现值为租赁资产入账价值的，将租赁内含利率作为未确认融资费用的分摊率。②以最低租赁付款额的现值为租赁资产入账价值的，将合同规定利率作为未确认融资费用的分摊率。③以最低租赁付款额的现值为租赁资产入账价值的，将同期银行贷款利率作为未确认融资费用的分摊率。④以租赁资产公允价值为入账价值的， 应当重新计算分摊率，该分摊率是使最低租赁付款额的现值等于租赁资产公允价值的折现率。
2.3 租赁资产折旧的计提
承租人应对融资租入的固定资产计提折旧。确定租赁资产的折旧期间应视租赁合同的规定而论，如果能够合理确定租赁期满时承租人将会取得租赁资产的所有权，应以租赁开始日租赁资产的寿命作为折旧期间；如果无法合理确定租赁期