Examlex
What does a diagnostic label describe?
Capitalize
The accounting practice of recording a cost or expense on the balance sheet for purposes of delaying full recognition of the expense over time through depreciation or amortization.
Present Value
The current worth of a future sum of money or stream of cash flows given a specified rate of return.
Minimum Lease Payments
The lowest amount that a lessee is expected to pay over the lease term for the lease of property, plant, or equipment.
Leased Asset's Fair Value
The estimated market value of an asset under lease determined at the inception or revaluation point of the lease agreement.
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