Examlex
Some affirmative action postures are noted as "soft" or "weak."
Synthetic Lease
A financing arrangement that classifies as an operating lease for accounting purposes but as a financing purchase for tax purposes, often used in real estate and equipment leases.
Tax-Oriented Lease
A leasing agreement structured to maximize tax benefits for the lessor, often by passing on tax advantages to the lessee in the form of lower lease payments.
Long-Term Commitment
A pledge or engagement to something for an extended period, often seen in investments or strategic plans.
International Accounting Standards
A set of accounting standards stating how particular types of transactions and other events should be reported in financial statements, established by the International Accounting Standards Board.
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