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___________Leases Are Short-Term or Cancelable Leases in Which the Lessor

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___________leases are short-term or cancelable leases in which the lessor retains the risks and rewards of ownership.

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Definitions:

Common Shares

Equity securities that represent ownership interests in a corporation, including voting rights and dividends.

Net Income

The amount of profit left after all operating expenses, taxes, and other costs have been subtracted from total revenue.

Structured Entity

A financial entity designed to segregate certain risks, assets, or activities, often used in complex financial structures to achieve specific objectives.

Joint Venture

A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific task or project.

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