Examlex
A database or a relational database is a collection of related tables._________________________
Capital Lease
A lease agreement that grants the lessee control over an asset, and is recorded as an asset on their balance sheet, essentially treating it like a purchase.
Operating Leases
Lease agreements that allow for the use of an asset but do not convey rights of ownership, typically used for short-term leasing of equipment or vehicles.
Return On Assets
A financial metric that measures how efficiently a company's management is using its assets to generate earnings.
GAAP
Acronym for Generally Accepted Accounting Principles; the standard framework of guidelines for financial accounting used in any given jurisdiction.
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