在租赁协议中，如果租赁期比租赁资产的经济使用寿命短，租赁期末租赁资产的所有权又不转移给承租人，而是由出租人收回，就会出现租赁资产的余值问题。出租人为了保障其投资利益，可以采取以下三种方式：①要求承租人或与其有关的第三方对余值进行担保（以下称与承租人有关的 In the lease agreement, if the lease term is shorter than the economic useful life of the leased asset, the ownership of the leased asset at the end of the lease is not transferred to the lessee, but rather the lessors recover the lease value of the leased asset. In order to protect their investment interests, the lessor can take the following three ways: ① Requiring the lessee or a third party related thereto to guarantee the balance (hereinafter referred to as the lessee