According to IFRS 16, a lessee has the option to elect an exception to the recognition requirements for short-term leases and low-value asset leases. The lessee can choose not to recognize使用权资产和租赁负债 for such leases and instead account for the lease payments using a straight-line basis or another systematic and rational method that reflects the benefit pattern over the lease term. This exception does not apply to leases with market value renewals or high-value leases.