The net investment is the difference between the aggregate of the minimum lease receipts and the unguaranteed residual value.

净投资是最低租赁收入总额与未保证残值之间的差额。

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The term "residual value of the asset" refers to the fair value of the leased asset when the term of lease expires as estimated on the lease inception day.

资产余值，是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。

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C. present t value of the minimum lease payments less the cost of the leased asset.

租赁费的现值等于租赁资产现值的一种租赁类型。

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Although the details vary from country to country, a widely used rule-of-thumb says that a lease does not have to be capitalised so long as the net present value of the lease liabilities (ie, future rents) amounts to less than 90% of the value of the asset.

ECONOMIST: Commercial property

Or they will insist on shorter lease terms, which will help keep the capitalised value of the lease smaller.

ECONOMIST: Commercial property

Bad, if you are concerned about a balance sheet that depends on the value of cars coming off lease.

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