Examlex
Match each of the following terms with its corresponding definition.
-A testing technique in which participants examine program code for predictable language-specific errors.
Sales-Type Lease
A leasing arrangement where the lessor recognizes sales revenue at the lease inception, reflecting the sale of an asset.
Operating Lease
A lease agreement allowing for the use of an asset without ownership, typically with shorter terms and cancelable by the lessee under specific conditions.
Property, Plant, and Equipment
Long-term tangible assets that are used in the operations of a business and are not expected to be consumed or converted into cash within a year.
Reported Amount
The value of an item as presented in financial statements, considering the accounting principles and policies applied by the entity.
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