Examlex
In a relational database, users can set up a relationship between tables at any time, but the tables must have a common row .
Lease Inception
The beginning date of a lease agreement when all terms and conditions are established and the lease becomes effective.
Constructive Capitalization
An accounting method that records a leasing agreement as a purchase and leaseback transaction for financial reporting purposes.
Capital Leases
Leases that are recognized by the lessee as an asset and liability on the balance sheet, based on the assumption that it involves the transfer of ownership over the lease term.
Balance Sheet
A financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time, showing the company's financial position.
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