Examlex
Burning tropical forests accounts for how much of the human-created greenhouse gas emissions?
Incremental Borrowing Rate
The interest rate a company would have to pay if it borrows funds to finance a new project or purchase, used as a benchmark in calculating lease liabilities.
Equipment Lease
A contractual agreement where the owner of equipment allows another party to use the equipment for a specified period in exchange for payment.
Lease Rate
The cost of leasing a tangible or intangible asset, often expressed as a payment amount per period.
Implicit Rate
The interest rate implied by the lease payments in a leasing agreement, used in lease accounting to calculate the present value of lease payments.
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