Examlex
The joining condition of an equi-join is based upon an equality.
Current Ratio
A measure of liquidity calculated by dividing a company's current assets by its current liabilities, indicating how well it can cover its short-term obligations.
Capital Lease
A lease agreement that transfers substantially all the risks and rewards of ownership of the asset to the lessee, and is recorded as an asset and liability on the balance sheet.
GAAP
Generally Accepted Accounting Principles, a framework of accounting standards, rules, and procedures used in the compilation of financial statements in the US.
Lease Capitalization Criteria
The standards or requirements used to determine whether a lease should be recorded as an asset and liability on the balance sheet.
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