Examlex
In terms of HIV, a provirus is the
Leased Equipment
Assets obtained by a company through a leasing agreement, allowing the company to use the equipment without owning it.
Annuity Due
An annuity due is a type of annuity payment in which each installment is paid at the beginning of each period, rather than at the end, typically used in leases and loan repayments.
Capital Lease Obligation
A lease classified as a purchase agreement for accounting purposes, wherein the lessee records the leased asset as an owned asset on the balance sheet.
Capital Lease
A lease agreement that transfers substantially all the risks and rewards of ownership of the asset to the lessee, effectively treated as a purchase of the asset.
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