Examlex
Capacity costs are controllable over the long-term.
Original Cost
The initial purchase price or investment made in acquiring an asset, including any related acquisition costs.
Leasehold
An interest in land or property which is held on a lease.
Lessor
A person or entity that rents out property or equipment to another party, known as the lessee, under the terms of a lease agreement.
Lessee
A person or entity that leases or rents property or equipment from another, known as the lessor.
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