The net investment is the difference between the aggregate of the minimum lease receipts and the unguaranteed residual value.
净投资是最低租赁收入总额与未保证残值之间的差额。
2
The term "residual valueof the asset" refers to the fair valueof the leased asset when the term of lease expires as estimated on the lease inception day.
资产余值,是指在租赁开始日估计的租赁期届满时租赁资产的公允价值。
3
C. present t valueof the minimum lease payments less the cost of the leased asset.