A lease is a contract that conveys the right to use an identified asset for a period of time in exchange for consideration
The lessor is the entity that provides the right to use an underlying asset in exchange for consideration
The lessee is the entity that obtains the right to use underlying asset in exchange for consideration
A right-of-use asset represents the lessee's rights to use an underlying asset for the lease term
资产使用权
The right to control the use of an identified asset depends on the lessee having:
如何识别实体是否有资产使用权：
a) The right to obtain substantially all of the economic benefits from the use of the identified asset; and
a) 有权从所确定资产的使用中获得几乎所有经济利益;
b) The right to direct the use of the identified asset. This arises if either
b) 指导所识别资产使用的权利。
(1) The customer has the right to direct how and for what purpose the asset is used during the whole of its period of use, or
(1)客户有权指示资产在整个使用期间内如何以及出于何种目的使用，或
(2) The relevant decisions about use are pre-determined and the customer can operate the asset without the supplier having the right to change those operating instructions.
(2) 有关使用的相关决定是预先确定的，客户可以操作资产，而供应商没有权利更改这些操作说明。
A lessee does not control the use of an identified asset if the lessor can substitute the underlying asset for another asset during the lease term and would benefit economically from doing so
如果出租人可以在租赁期内用标的资产代替另一资产，并且这样做将在经济上受益，则承租人没有控制 right of using。
Initial Measurement
&
Accounting Treatment
Lessee should recognize a lease liability and a right-of-use asset at commencement
承租人应当在启动时确认lease liability和ight-of-use asset
在一开始，recognize 租凭负债和资产使用权两个科目
Initial cost of right-of-use asset 包含 lease liability
The right-of-use asset
The right-of-use asset is initially recognized at cost. It comprises:
使用权资产最初按成本确认
The amount of the initial measurement of lease liability
Lease payment made at or before the commencement date, less any lease incentives receivable
例如押金
Any initial direct cost
（运费或机器测试费）
The estimated cost of dismantling and removing the underlying asset
拆除和移除标的资产的估计成本
underlying asset 指的是合约contract中的资产
标的资产
Lease liability
Lease liability is initially measured at the present value of the lease payment that has not yet been paid.
Lease liability是按尚未支付的租赁付款的现值进行nitially measured的
（考虑货币时间价值）
e) Payments of penalties for terminating the lease, if the lease reflects the lessee exercising an option to terminate the lease.
e) 如果租约反映承租人行使终止租约的选择权，则支付终止租约的罚款。
b) Variable lease payments that depend on an index or rate, initially measured using the index or rate as at the commencement date
b) 取决于指数或费率的可变租赁付款，最初使用开始日期的指数或费率进行计量
