lease inception

基本解释

The term "residual value of the asset" refers to the fair value of the leased asset when the term of lease expires as estimated on the lease inception day.
資産餘值，是指在租賃開始日估計的租賃期屆滿時租賃資産的公允價值。
fairylaw.com
The inception of the lease refers to the date of lease agreement or the date on which the parties to the lease make commitments to the key terms of lease, whichever is earlier.
租賃開始日，是指租賃協議日與租賃各方就主要租賃條款作出承諾日中的較早者。
fairylaw.com
In the case of the lessee, the present value of the minimum lease payments on the lease inception date amounts to substantially all of the fair value of the leased asset on the lease inception date;
承租人在租賃開始日的最低租賃付款額現值，幾乎相儅於租賃開始日租賃資産公允價值；
fairylaw.com