Examlex
Which of the following is in the public sector in the UK?
After-Tax Lease Payments
Lease payments made by a business adjusted for the tax effects, reflecting the actual cash outflow for leasing after accounting for tax deductions.
NAL
Net Advantage to Leasing, which is a calculation to determine the financial benefits of leasing equipment versus purchasing it.
Synthetic Lease
A financing arrangement that classifies as an operating lease for accounting purposes but as a financing purchase for tax purposes, often used in real estate and equipment leases.
Tax-Oriented Lease
A leasing agreement structured to maximize tax benefits for the lessor, often by passing on tax advantages to the lessee in the form of lower lease payments.
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