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What is operating property financing lease?
Operating property financing lease is similar to installment lease. Lease is because the cash flow of the enterprise is tight and it is impossible to purchase the asset directly. The lease is long. After the end of the lease term, the asset has no actual value, and the lessee will purchase the asset, and the risk and value of the asset will be completely transferred to the lessee, so it should be recognized as the asset of the enterprise.
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