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问题	融资租赁固定资产判定条件
释义	根据《民法典》第七百三十五条规定：融资租入固定资产的核算标准为: 1. 企业采用融资租赁方式租入固定资产,在租赁期里承租企业实质上获得了该资产所提供的主要经济利益,同时承担了与资产有关的风险。 2.承租企业应将融资租入资产作为一项固定资产计价入账,同时确认相应的负债,并且要计提固定资产折旧。法律依据《民法典》第七百三十五条
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