leased assets的用法和樣例：
例句
- In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.
在資本租賃中，承租人資本化租賃資產和報告租賃負債。 - Leases where substantially all the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases.
凡租賃資產所有權之絕大部份風險及回報仍屬出租公司擁有之租約均為經營租賃。
