Examlex
Which of the following items are both reconciling items on the book side of the reconciliation?
Direct Financing Lease
A lease agreement where the lessor purchases the leased asset specifically for the lease and all financial risks and rewards are transferred to the lessee.
Periodic Rate of Return
The rate at which an investment grows during each accounting period, often utilized to compare the profitability or yield of different investments over a set time frame.
Net Investment
The total amount spent on purchasing fixed assets less any disposals, also considering adjustments for depreciation or impairments.
Unreimbursable Costs
Unreimbursable costs are expenses incurred by a party that cannot be recovered through billing or other forms of payment from clients or customers.
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