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PV Of After-Tax Lease Payments
The present value of lease payments after accounting for taxes, used to evaluate the financial cost or benefit of leasing.
Original Investment
The initial amount of money put into a project, asset, or venture.
Sales And Leaseback Arrangement
A financial transaction where one sells an asset and leases it back for the long-term; thus, one continues to use the asset but no longer owns it.
Operating Lease
A lease agreement allowing the use of an asset without ownership, typically with shorter terms than a finance lease.
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