Examlex
Since the 1970s, the United States has:
Financial Section
Part of a company's annual report or filings that contains financial statements, notes, and commentaries pertinent to the financial performance and position of the company.
CAFR
Comprehensive Annual Financial Report, detailed financial report used by governments to provide a full overview of financial status.
Incremental Borrowing Rate
The interest rate a lessee would have to pay to borrow on a collateralized basis over a similar term to lease a similar asset.
Implicit Interest Rate
The interest rate inferred from the lease payments in a leasing agreement, indicating the cost of borrowing over the lease term.
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