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Underlying Asset
An asset on which a derivative's price is based, determining its value and performance.
Operating Lease Arrangement
A contract that allows for the use of an asset but does not transfer ownership rights of the asset to the lessee.
Lease Income
Income generated from leasing out assets or property to another party under a lease agreement.
Finance Lease Classification
The categorization of a lease as a finance lease, indicating that substantially all risks and rewards of ownership are transferred to the lessee.