The aggregate minimum lease payments thereafter for the irrevocable operating lease.

以后年度将支付的不可撤销经营租赁的最低租赁付款额总额。

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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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Prepaid land lease payments under operating leases are initially stated at cost and subsequently recognised on the straight-line basis over the lease terms.

经营租约下的预付租金最初按成本列帐，其后按租期以直线法确认。

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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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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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Community stations, which West Midlands Ambulance Service (WMAS) lease, are already operating in, or are planned for, the three towns.

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