Examlex
ERPs often require BPR because:
Risks and Benefits
The potential negative outcomes (risks) and positive outcomes (benefits) associated with a particular action or decision.
Lessor
The owner of a property who leases it to another party, known as the lessee.
Sales-type Lease
A lease agreement where the lessor transfers ownership of the asset to the lessee by the end of the lease term, often used in the financing of equipment.
Direct Financing Lease
A type of lease where the lessor purchases the leased asset specifically for leasing to the lessee, effectively providing finance to the lessee for the asset's purchase.
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