(1) Investment real estate leasing refers to the leasing (the leasing agreement has been signed), but it is not intended to be used for leasing (the final decision has not yet been made). Leasing refers to operating leasing. [hint? ] If the board of directors or similar institutions make a formal written resolution on the vacant buildings or buildings under construction held by enterprises for operating lease, and clearly indicate that they will be used for operating lease and their intention will not change in the short term, they will be accounted as investment real estate from the date of approval by the board of directors or similar institutions.
(2) Only buildings that have property rights and are leased by operating lease belong to investment real estate, and whether they have property rights is an important symbol to judge whether they belong to investment real estate. Lease the land use right by means of operating lease and sublet it to other units, which cannot be regarded as investment real estate.
(3) If the building leased by the enterprise and the related auxiliary services provided to the lessee according to the lease agreement are not significant in the whole agreement, it is recognized as investment real estate; If the services provided are of great significance, they cannot be regarded as investment real estate, which is equivalent to providing services as the main way to make money. (4) part of the real estate is used to earn rent or capital appreciation, and part of it is used to produce goods, provide services or operate and manage, and the part that can be separately measured and sold to earn rent or capital appreciation shall be recognized as investment real estate; The part that cannot be measured and sold separately and used to earn rent or capital appreciation is not recognized as investment real estate.
(5) Idle land recognized in accordance with state regulations does not belong to the land use right held and ready to be transferred after appreciation, and cannot be accounted for as investment real estate.
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