Examlex
_____ occurs when organizational parts interact to produce a joint effect that is greater than the sum of the parts acting alone.
Capital Lease
A capital lease is a lease agreement that is structured so that the lessee effectively becomes the owner of the asset for accounting purposes, usually for long-term assets.
Lease Liability
An obligation representing the present value of future lease payments a lessee is committed to make under a lease agreement.
Cost of Capital
The rate of return that a firm must earn on its project investments to maintain its market value and attract funds.
Residual Value
The estimated value that an asset will realize upon its sale at the end of its useful life.
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