When the company subleases the right-of-use asset, it uses the right-of-use asset (not the target asset) to determine the classification of the sublease.
When subletting an asset of the right to use, the Company determines the classification of the sublet by the asset of the right to use, not the underlying asset.
When the company sublets the right to use assets, it judges the classification of sublease based on the right to use assets (not the underlying assets).<br>