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The standard of proof required in a civil case is:
Relevant Discount Rate
The interest rate used to discount future cash flows to their present value to account for the risk and time value of money in decision making.
Cost of Borrowing
The total charges, including interest and any other fees, that a borrower incurs when taking out a loan.
After-Tax Cost
The expense of an expenditure or investment after accounting for the effects of taxes.
Operating Lease
A lease agreement allowing a company to use an asset without ownership, often with shorter terms compared to a finance lease.
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