Leased assets, does not mean financial leasing, but refers to the general sense of leasing behavior at present this economic behavior in the operation between listed companies and their parent companies more and more, mainly to reduce the amount of related transactions between the two sides. How to objectively assess the lease price of leased assets, related to the economic behavior of the parties' interests, the following first discusses the evaluation method of the annual rental price of machinery and equipment leases, and then extended to other assets.