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A black hole can be thought of as
Lease Income
Income generated from leasing out assets or property to another party under a lease agreement.
Finance Lease Classification
The categorization of a lease as a finance lease, indicating that substantially all risks and rewards of ownership are transferred to the lessee.
Implicit Interest Rate
The interest rate implied in the lease payments of a leasing agreement, used in lease accounting to determine lease liabilities and right-of-use assets.
Residual Guarantee
A guarantee made by the seller to the buyer that the value of an asset will at least be equal to a specified amount at the end of a lease term.
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