Examlex
Drug testing is required by the U.S. Department of Transportation for employees in all of the following industries except .
Capital Lease
A capital lease is a lease agreement that is structured so that the lessee effectively becomes the owner of the asset for accounting purposes, usually for long-term assets.
Lease Liability
An obligation representing the present value of future lease payments a lessee is committed to make under a lease agreement.
Cost of Capital
The rate of return that a firm must earn on its project investments to maintain its market value and attract funds.
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