In a capital lease, the lessee capitalizes the leased asset and reports a lease liability. 在资本租赁中，承租人资本化租赁资产和报告租赁负债。
Leases where substantially all the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases. 凡租赁资产所有权之绝大部份风险及回报仍属出租公司拥有之租约均为经营租赁。
