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Financial Lease
A lease agreement where the lessee assumes some of the risks and benefits of ownership.
Sale and Leaseback
A financial transaction where an entity sells an asset and then leases it back from the buyer, typically to free up capital while retaining asset use.
Lessor
The owner of an asset that leases it to another party, known as the lessee, in exchange for periodic rental payments.
After-Tax Lease Payment
The lease payment amount remaining after deducting taxes applicable on it.
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