Examlex
Explain the CRAVED model of situational crime prevention.
Capital Lease
A lease agreement that is considered a purchase of the asset for accounting purposes because it transfers substantially all risks and rewards of ownership to the lessee.
Ordinary Gain
A profit resulting from business operations or the sale of assets, excluding extraordinary items and discontinued operations.
Extraordinary Gain
A gain resulting from events or transactions that are both unusual in nature and infrequent in occurrence, separated from regular business operations.
Fair Market Value
The price at which an asset would sell in the market under conditions where buyers and sellers are acting freely, informed, and without undue pressure.
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