Port communicationShared leasing means，in a rental transaction，The lessee first pays the agreed amount in installments within the agreed period.，called "fixed rent"；After the expiration of this period，The lessee will pay the leased property based on the sales percentage instead of the original value of the leased property.、Usage、Payment based on other factors such as operating income。this kind of payment，Known as “random rent” in International Lease Accounting Standards，It is called "contingent rent" in my country's lease accounting standards.。
for share lease，Have the following understanding：1) Contingent rent in share lease，It is neither rent as consideration for the lessee’s possession of the lessor’s funds in a finance lease.，Nor is it rent as consideration for the lessee’s possession of the lessor’s property in other leases.。contingent rent here，Despite the name "Rent"，In fact, it is investment income。Since it is investment income，The amount, of course, cannot be determined in advance。and，Not only may there be varying degrees of profit，It could also be a loss。
In short，What we see here，It is the sharing of interests and risks between the lessor and the lessee。Because of this，So-called "Shared Lease"，Not a rental of any kind，It is just a combination of leasing and investment.。this combination，As long as both parties to the transaction agree，Of course it can be established。
Just as far as the divided part is concerned，Accounting treatment for investing activities should apply、Tax treatment and regulatory policies；2) In share leasing，The discounted value of the total fixed rent must be less than the value of the leased property on the lease start date，Otherwise, the lessee will not agree to the lessor’s，Come and share the benefits。
From this it can be determined，Lease portion of a share lease，It must only be an operating lease，Rather than a financial lease；3) Market demand for share leasing，First from the tenant。because obviously，This approach allows the lessee’s portion of the payment to vary based on operating results.。Compared with paying fixed rent regardless of operating results，can reduce risk。certainly，With excellent operating results，All the proceeds cannot be attributed to oneself。
but，In comparison，The price is worth it。As for the lessor，The reason why it is willing to take such a risk，It must be because it believes that there is a low probability that the lessee's operating results will deteriorate。and，There are not only risks here，Especially the opportunity。
often，In the case of share leasing，The lessor’s comprehensive rate of return will be much higher than the fixed rent charging method；4) Shared leasing as a form of operating lease，Lessors or equipment manufacturers often also provide technical services。For this type of service，All are charged separately。
And in a leasing transaction，In order to cover transaction costs, the lessor，Often some kind of fee is charged at the beginning of the period
cost
，In this regard，We should call it “lease fee”，In order to distinguish it from the charges for providing technical services。all these charges，should be distinguished from the shareholding in a shareholding lease.。For details, please consult Shenzhen Hong Kong Xintong-。
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