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Capital Lease
A lease agreement that grants the lessee ownership rights of the asset at the end of the lease term.
Gross Investment
The total amount spent on acquiring new assets and maintaining or upgrading existing ones, without deducting for depreciation.
Lessor's Balance Sheet
A financial statement detailing the assets, liabilities, and equity of a lessor under lease transactions.
Current Asset
An asset that is expected to be converted into cash, sold, or consumed within one year or within the business's normal operating cycle.
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