Examlex
When do regulatory chills occur?
Direct Financing Lease
A type of lease where the lessor records receivables equal to the net investment in the lease and recognizes income from interest over the lease term.
Interest Revenue
Income earned from lending money or depositing funds in interest-bearing accounts.
Present Value Factors
Numerical factors used to calculate the present value of a future amount by considering the time value of money and interest rates.
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