A lessee’s accounting for a long-term finance lease under US GAAP and after lease inception includes recording depreciation expense on the right-of-use asset, recognizing interest expense on the lease liability, and reducing the balance of the lease liability for the portion of the lease payments that represents repayment of the lease liability. A lessee’s accounting for an operating lease under US GAAP and after lease inception will recognize a single lease expense, which is a straight-line allocation of the cost of the lease over its term.
在练习题中，这是出自原版书，为啥在这不是amortization?
