When dealing with the sale and leaseback business of financial leasing, the lessor purchases equipment from the lessee and then leases it to the lessee. Does the lessor need to confirm the purchase o

No revenue is recognized, nor is the purchase of fixed assets recognized

The difference between the selling price and the

book value of the leased assets

Input:

Deferred income

, this deferred income is carried out according to the depreciation progress of the leased asset during the

lease period

Apportionment, as an adjustment to

depreciation expenses

Hope this can help you understand