融资租赁的设备是否属于资产-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	融资租赁的设备是否属于资产
释义	1、融资租入设备一般属于资产。2、根据《民法典》第七百三十六条规定，融资租入设备，虽然从法律形式上讲企业并不拥有其所有权，但从其经济实质来看，企业能够控制并创造经济利益；根据实质重于形式的原则，企业将融资租入固定资产视同自有固定资产核算。法律依据《民法典》第七百三十六
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