Lease rules apply to the lease of movable property and immovable property, excluding intangible assets (copyrights and patent rights of movies, videos, scripts and manuscripts, and land use rights obtained through transfer, allocation or transfer) and intellectual property rights (leases for exploration or use of similar non-renewable resources such as minerals, oil and natural gas, in which the lessee leases biological assets and participates in franchise contracts for the construction and operation of public infrastructure by means of construction and operation transfer).

Leased assets are recognized assets, which are usually clearly stipulated in the contract. If the supplier of an asset has the right to substantially replace the asset during the whole use period, the asset is not recognized. Substantive replacement needs to meet two conditions: the provider of assets has the actual ability to replace assets during the whole use period, and the provider of assets will obtain economic benefits by exercising the right to replace assets. For example, Company A rents a venue from Company B, and Company B can adjust the venue size according to its own business plan. Obviously, Company B, as the lessor, can replace the assets and make a profit from it. In this case, the lease standard is not applicable, so what standard is applicable? It's not in the book.

The estimated expenses incurred by the lessee for dismantling and removing the leased assets, restoring the premises where the leased assets are located or restoring the leased assets to the state agreed in the lease terms. The above-mentioned costs are incurred for the production of inventories, "Accounting Standards for Enterprises No.201". 1- Inventory shall apply. If the inventory standard is not applicable, the estimated liabilities are recognized.