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Most current-generation relational DBMSs perform automatic query optimization at the client end.
Lessee
The party in a lease agreement who pays the lessor for the use of an asset.
Lessor
The party in a lease agreement who owns the leased asset and grants the lessee the right to use that asset in exchange for periodic lease payments.
Deductibility
The ability of an expense or contribution to be subtracted from gross income, reducing the taxable income and tax liability.
Residual Value
The anticipated worth of an asset upon reaching the conclusion of its lifespan.
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