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A company may call a bond if
Lessor
A person or entity that rents out property or equipment to another party, known as the lessee, under the terms of a lease agreement.
Lessee
A person or entity that leases or rents property or equipment from another, known as the lessor.
Patent
A legal document granted by the government giving an inventor exclusive rights to make, use, and sell an invention for a certain period of years.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a fixed asset from the time of its acquisition until a specified reporting date.
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