Examlex
Anonymity is when the identities and information disclosed by all research participants is kept private from all other parties.
Lessor Maintains Control
A leasing arrangement where the lessor retains substantial control or rights in the leased asset during and after the lease term.
Lease Term
The duration of time for which a lease agreement is effective, specifying the rights and obligations of the lessor and lessee.
Fair Value
The price that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Deferred Income Tax
A liability recorded on the balance sheet to reflect taxes that are incurred but not yet paid, due to differences in accounting methods for financial reporting and tax purposes.
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