14.或有租金应当在实际发生时确认为当期费用。 15.承租人应当对融资租赁作如下披露: (1)每类租入资产在资产负债表日的账面原值、累计折旧及账面净值; (2)资产负债表日后连续三个会计年度每年将支付的最低租赁付款额,以及以后年度将支付的最低租赁付款额总额: (3)未确认融资费用的余额; 14. Contingent rent should be recognized as current expenses when actually incurred. 15. The lessee shall make the following disclosures on the finance lease: (1) The original book value, accumulated depreciation and net book value of the leased assets at each balance sheet date; (2) Three consecutive fiscal years after the balance sheet date The minimum lease payments paid, and the total minimum lease payments to be paid in future years: (3) the balance of unrecognized financing costs;