Examlex
What is the adaptive value of dark skin tones in equatorial regions such as Africa? If all humans are ultimately from Africa, what hypothesis has been offered to explain why skin tones lightened as humans came to occupy more northern latitudes?
Leveraged Lease
A lease agreement that involves a lessor financing the leased asset through borrowing, with the lease payments covering the loan repayments and providing profit.
Direct Financing Lease
A lease agreement where the lessor records the present value of lease payments as a receivable rather than as a sale or lease revenue.
Lessor
The party in a lease agreement that owns the leased asset and grants the lessee the right to use the asset in exchange for lease payments.
Capital Lease
A lease agreement that grants the lessee ownership rights of the asset at the end of the lease term.
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