这是兼有融资性租赁和经营性租赁特征的一种租赁，即在融资性租赁上附加租赁设备的保养，维修等各种服务项目．
经营性租赁
经营性租赁，租期较短，租赁结束后由出租方收回该资产继续向其他单位出租或自用，故不能确认为本企业资产摊销折旧。
融资性租赁
融资性租赁类似于分期付款租入，一般是由于企业资金周转紧张无法直接购入该资产而租入的，租期较长，租期结束后一般情况下承租方会将该资产购入，或者此资产已无实用价值，这样的话就相当于该资产的风险和价值完全转价到承租方，所以应该确认为企业的资产。
延伸阅读：
续约合同
合租住宅
出租信息
MySQL Query : SELECT * FROM `house0898`.`lingao_news` WHERE status=99 AND catid IN (8,222,157,158) AND `title` LIKE '%服务性租赁%' catid IN (8,222,157,158) AND `id` != '4691' ORDER BY id DESC LIMIT 5
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MySQL Errno : 1064
Message : You have an error in your SQL syntax; check the manual that corresponds to your MySQL server version for the right syntax to use near 'catid IN (8,222,157,158) AND `id` != '4691' ORDER BY id DESC LIMIT 5' at line 1
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