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The most important reason cited in the text for revising the DSM to DSM-5 is
Lessor
The owner of a property or asset that is rented or leased to another party, known as the lessee.
Financial Leverage
The use of borrowed funds to increase the potential return on investment, while also increasing the potential risk.
Leasing
A financial agreement in which one party (the lessor) grants another party (the lessee) the right to use an asset for a specified period in exchange for periodic payments.
Taxes
Compulsory financial charges or some other type of levy imposed upon a taxpayer by a governmental organization.
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