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经营租赁车辆折旧费用处理及会计准则解析
经营租赁 车辆折旧 会计处理 企业会计准则 资产减值
对于经营租赁的车辆，车辆相关的折旧等支出，出租人应当如何进行处理

对于经营租赁的车辆，根据企业会计准则第21号——租赁(2018)的第四十七条，出租人应当采用类似资产的折旧政策对车辆计提折旧，并应将这些折旧费用计入经营费用或当期损益。如果车辆是固定资产，出租人应采用与类似资产一致的折旧政策；如果是其他类型的经营租赁资产，出租人应根据该资产适用的会计准则，采用系统合理的方法进行摊销。此外，出租人还需根据《企业会计准则第8号——资产减值》的规定，评估经营租赁资产是否发生减值，并进行相应的会计处理。

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