| 词条 | Minimum lease payments |
| 释义 |
Minimum lease payments are rental payments over the lease term including the amount of any bargain purchase option, premium, and any guaranteed residual value and excluding any rental relating to costs to be met by the lessor and any contingent rentals. ReferencesAustralian Financial Accounting, 4th Edition, Deegan, {{ISBN|0-07-471479-1}} {{finance-stub}} 1 : Leasing |
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