AtDecember31,2016,theCompanywasthelesseeat14,763restaurantlocationsthroughgroundleases(theCompanyleasesthelandandtheCompanyorfranchiseeownsthebuilding)andthroughimprovedleases(theCompanyleaseslandandbuildings).

对于总额法下与日常活动nOY5关的政府补助，企业在实vzcz收到或应收时，或者将先f3XC认为“递延收益”的政府74Ek助分摊计入收益时，借记pHKX银行存款”、“其他应收O0EK”、“递延收益”等科目owF1贷记“其他收益”科目PHm1