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Allport's ordering of traits from most to least generalized and consistent is
Depreciate
The reduction in the value of an asset over time, often due to wear and tear or obsolescence.
Lease Term
The fixed, non-cancellable period during which a lessee has the right to use an asset, plus any options to extend or terminate the lease if reasonably certain to be exercised.
Lease Criteria
The conditions and standards that a contract must meet for it to be classified as a lease under accounting standards.
Incremental Borrowing Rate
The interest rate a lessee would have to pay to borrow on a collateralized basis over a similar term to lease a similar asset, relevant in lease accounting.
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