Examlex
The formulation of positioning strategy includes the following except:
Implicit Rate
The interest rate implied in the terms of a lease, representing the lessor's yield if not explicitly stated.
Financing Income-Leases
Income generated from leasing out assets, under which the lessor retains ownership of the asset and provides the lessee the right to use it for a specific period.
Unearned Financing Income-Leases
Income recognized by a lessor prior to providing the associated services or goods under a lease agreement, which must be earned over the lease term.
Gross Investment In Leased Asset
The total initial cost of an asset that is acquired for leasing out to others, including both the cash price and any additional expenses.
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