Examlex
The focus in thinking about countability of problems is on "what" and "when" issues rather than "why" issues.
Incremental Annual Cash Flow
Incremental Annual Cash Flow is the additional cash flow an enterprise generates from taking on a new project or investment, over its existing cash flow.
MACRS Depreciation
A method of depreciation used for tax purposes in the United States which allows businesses to recover their investments in certain property over a specified life.
Lease
An agreed contract in which the lessor permits the lessee to utilize an asset for a set duration in return for regular payments.
Tax-Oriented Lease
A financial lease in which the lessor is the owner for tax purposes. Also called a true lease or a tax lease.
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