Examlex
What is leadership? How is it different from management?
Capital Leases
A lease agreement that grants the lessee almost all the risks and benefits of ownership of the asset leased.
Financial Lease
A long-term lease agreement where the lessee assumes the risks and rewards of ownership, often with the option to purchase the asset at the end of the lease term.
Lessor
A person or entity that owns an asset and leases it to another party (lessee) under a lease agreement.
Lessee
The party in a lease agreement who has the right to use the property, plant, or equipment leased from the lessor for a specified period.
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