Examlex
Explain what is meant by the terms expansionary policy and restrictive policy that may be implemented by the Bank of Canada.
Yielding
The income return on an investment, such as the interest or dividends received from holding a particular security.
FASB 13
Accounting standard issued by the Financial Accounting Standards Board related to lease accounting.
Operating Lease
A lease in which the lessee does not effectively acquire ownership of the leased asset. Accounted for as a stream of expense payments on the income statement. No entry is made on the balance sheet to reflect the acquisition of the asset. The most common form of off balance sheet financing. Compare with Financing lease.
Economic Life
The expected period during which an asset remains useful to the average owner.
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