Right-of-use assets include the following:

1. Intangible assets. Such as land use rights, patent rights, trademark rights, etc., these rights allow companies or individuals to obtain economic benefits in business activities.

2. Lease assets. Such as buildings, equipment, machinery, etc. This right to use usually involves the payment of rent.

3. Lease conditions. The right-of-use asset also involves the lease period, the scope of use of the leased asset, the method of use, usage charges and fees, etc.

4. Lease type. Right-of-use assets also differentiate between different types of leases, such as short-term leases and leases of low-value assets, which may not require an entity to recognize a right-of-use asset and lease liability.

The recognition conditions for right-of-use assets mainly include the following points:

1. There is a lease agreement or contract. This is the first condition for recognizing right-of-use assets.

2. The assets can be put into use. The right-of-use asset must be able to be put into use. If the asset has major defects in nature or function, it cannot be recognized.

3. The ownership of the assets has not been transferred. The ownership of the right-of-use asset still belongs to the lessor, and the lessee only obtains the right to use it.

4. The lessee pays the rent. While recognizing the right-of-use asset, the lessee must pay rent in accordance with the lease agreement.

To sum up, right-of-use assets cover the legal right to use natural resources and public resources. When exercising these rights, holders must abide by relevant laws and regulations to ensure the rational use of resources. and environmental protection.

Legal basis:

"Urban Real Estate Management Law of the People's Republic of China"

Article 21

Land When the useful life specified in the right-to-use transfer contract expires, if the land user fails to apply for renewal or fails to apply for renewal within the statutory time limit, and based on the needs of social public interests, the state does not approve his or her renewal application, the land-use right will be The state takes it back without compensation.