Examlex
A variance permits an owner of land to use it in a specified manner that is inconsistent with zoning ordinances.
Lease Rental Revenue
Income earned by a lessor from leasing out assets to lessees, under the terms specified in lease agreements.
Lease Receivable
An asset account on the balance sheet that represents the amount of rent due to the lessor from the lessee according to the lease agreement.
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.
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