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What is database marketing?
Capital Lease
A long-term lease agreement considered to be a purchase of the asset for accounting purposes, where the lessee assumes both the risks and benefits of asset ownership.
Residual Value
The forecasted sale price of an asset at the conclusion of its operational lifespan.
Economic Life
The period during which an asset is expected to be usable for the purpose it was acquired.
Lease Receivable
An asset account that records the amount due to be received by a lessor from a lessee under the terms of a lease agreement.
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