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Finite scheduling will not load a resource beyond its fixed capacity.
Capital Budgeting
The process of evaluating and selecting long-term investments that are in alignment with the firm's goal of shareholder value maximization.
International Accounting Standards
A set of accounting standards stating how particular types of transactions and events should be reported in financial statements, issued by the IFRS Foundation.
IAS 17
International Accounting Standard 17, which outlines the accounting policies and disclosures regarding leases for both lessees and lessors.
Capital Lease
This is a lease agreement that is classified as a purchase by the lessee, allowing the lessee to record the leased asset as owned on their balance sheet.
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