超额运营成本在企业租赁中的考虑

Thoughts on Excess of Operating Cost in Corporate Lease Management

超额运营成本的概念,在重置成本法功能性贬值计算中经常应用,本文在计算企业租赁成本时,也对其超额运营成本进行了分析。

The concept of the excess of operating cost is often applied in calculating the functional depreciation when DCR is used. This article shows how to calculate the leasehold cost of enterprises and analyzes its excess of operating cost.