Examlex
When national markets are increasingly transnationalized through the worldwide integration of capital flows, we might describe them as which of the following?
Lease Classification
The process of categorizing leases as either operating leases or finance (capital) leases based on criteria that affect the lessee's financial statements.
Leveraged Lease
A financing arrangement where the lessor uses borrowed funds to acquire an asset which is then leased to a lessee, allowing for tax benefits and risk distribution.
Sales-type Lease
A lease agreement where the lessor effectively sells the asset to the lessee, recognizing profit or loss at the lease's inception.
Lessor Classification
Refers to criteria used by lessors to determine whether a lease should be classified as a finance lease or an operating lease.
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