Examlex
_____ is a popular blogging tool that allows users to post anything from their browsers, phones, desktops, e-mail programs, and so forth.
Sales-Type Lease
A lease agreement in which the lessor recognizes immediate profit on the leased asset, as if it were sold, typically used in capital leasing.
Operating Lease
A contract allowing the use of an asset without transferring ownership rights, typically with shorter terms than a finance lease.
Implicit Interest Rate
This reflects the cost of borrowing, calculated from the lease terms, used to measure the present value of lease payments.
Straight-Line Depreciation
A method of allocating an asset’s cost evenly throughout its useful life.
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