lease inception

基本解釋

The term "residual value of the asset" refers to the fair value of the leased asset when the term of lease expires as estimated on the lease inception day.
資產(chǎn)余值，是指在租賃開(kāi)始日估計(jì)的租賃期屆滿時(shí)租賃資產(chǎn)的公允價(jià)值。
fairylaw.com
The inception of the lease refers to the date of lease agreement or the date on which the parties to the lease make commitments to the key terms of lease, whichever is earlier.
租賃開(kāi)始日，是指租賃協(xié)議日與租賃各方就主要租賃條款作出承諾日中的較早者。
fairylaw.com
In the case of the lessee, the present value of the minimum lease payments on the lease inception date amounts to substantially all of the fair value of the leased asset on the lease inception date;
承租人在租賃開(kāi)始日的最低租賃付款額現(xiàn)值，幾乎相當(dāng)于租賃開(kāi)始日租賃資產(chǎn)公允價(jià)值；
fairylaw.com