Examlex
The ____ DTD includes the deprecated elements and attributes of HTML.
Lease Accounting
The accounting process that involves recording and managing leases, categorizing them as either operating or finance (capital) leases, and recognition of related expenses and liabilities.
Companies
Legal entities formed by individuals, shareholders, or stakeholders with the purpose of operating for profit, engaging in commercial, industrial, or professional activities.
Bargain Purchase Option
An option in a lease agreement that allows the lessee to purchase the leased asset at the end of the lease term at a price significantly below its expected fair market value.
Executory Costs
Executory costs are expenses associated with fulfilling the terms of a contract, typically not included in the initial acquisition cost of an asset.
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