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For most organizations there is usually "one best way" to organize.
Lessee's Equity Cash Flows
This refers to the cash flows that a lessee obtains which directly affect their equity, usually through operations or transactions related to leased assets.
Capital Budgeting Project
The process of planning and managing a company's long-term investments in projects and assets.
Lessee's Debt Cash Flows
This term pertains to the cash flows related to the debt a lessee incurs, typically in the context of financing leases, showing how lease expenses affect the lessee's overall financial situation.
Residual Value
The market value of the leased property at the expiration of the lease. The estimate of the residual value is one of the key elements in lease analysis.
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