Examlex
The best answer to both the flatness and horizon problems is:
Financial Lease
A type of lease wherein the lessee has possession and control of an asset during its significant life but does not own the asset, effectively treating it as a loan with asset as collateral.
CRA
In the context of Canadian taxation, CRA stands for Canada Revenue Agency, the federal agency responsible for tax collection and enforcement.
Lease Payments
Regular payments made by a lessee to a lessor for the use of an asset.
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