Examlex
Which of the following is NOT a unit of Hymes's SPEAKING model?
Capital Lease
A lease agreement that is recorded as an asset on the lessee's balance sheet because it effectively transfers the risks and benefits of ownership from the lessor to the lessee.
Lease As Purchase
An agreement where the lessee has the option or obligation to purchase the leased asset at the end of the lease term.
Mortgage Payable
A long-term liability reflecting the amount of money borrowed to purchase property, to be repaid over a set period with interest.
Specific Property
A clearly identified piece of property, which can be real or personal, distinguished from all other properties.
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