Examlex
The salumn boundary, the border to the right of a salumn, can be dragged until a row is at a desired height.
Capital Lease
A lease agreement that is considered a purchase of an asset for accounting purposes, because it transfers substantially all the risks and rewards of ownership.
Bargain Purchase Price
A price for an asset that is significantly below its fair market value.
CRA
Credit Risk Analysis, assessing the risk of default on a loan by evaluating the potential borrower's creditworthiness, or it could stand for Canada Revenue Agency, the federal agency responsible for tax laws for the Canadian government.
Operating Lease
A lease agreement allowing the use of an asset without ownership, typically with shorter terms than capital leases.
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