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What is the purpose of measuring head circumference?
Footnotes
Additional information provided at the bottom of financial statements to provide more detail or clarify the data presented in the statements themselves.
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.
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