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After a calculated column contains an inconsistency any other edits you make to that column are no longer automatically applied to the rest of the cells in that column because Excel does not overwrite ____ values.
Sales-Type Lease
An arrangement where a lessor sells an asset to a lessee under lease terms, effectively treating the lease as a purchase and sale from an accounting standpoint.
Guaranteed Residual Value
This is the estimated value of an asset at the end of its lease term or useful life, as guaranteed by the lessee or a third party.
Unearned Interest
Interest that has been collected on a loan by the lending institution but not yet earned because the principal amount of the loan has not been fully disbursed.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold in a company, including materials and labor.
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