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By examining the actual consequences associated with anxiety-provoking situations, cognitive therapy patients usually find that the consequences are not as bad as they had imagined. This most directly helps to
Lease Receivable
An asset representing the right to receive future lease payments from lessees under lease agreements, reflecting the value of the asset leased out.
Operating Leases
Leases in which the lessee obtains the right to use an asset for a short period of time, without assuming the risks and rewards of ownership.
Initial Direct Costs
Expenses that are directly attributable to negotiating and arranging a lease, which are added to the carrying amount of the leased asset or deducted from the leasing income.
Residual Value
is the estimated amount that an entity would currently obtain from disposing of the asset, after deducting the estimated costs of disposal, at the end of its useful life.
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