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In paired programming, two computers are used by the same programmer.
Capital Lease
A financial agreement where a lessee gains significant property rights, making it similar to owning the asset, for accounting purposes.
Direct Financing Lease
A type of lease agreement where the lessor effectively finances the leased asset for the lessee, recognizing interest income over the lease term.
Interest Expense
The cost incurred by an entity for borrowed funds, reflected as a financial charge in the income statement over the period of borrowing.
Interest Revenue
Income earned on investments like savings accounts, certificates of deposit, and bonds, typically presented within non-operating income on the income statement.
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