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The three branches of the aortic arch are the brachiocephalic trunk, left common carotid artery, and the left subclavian artery.
Lessees' Balance Sheet
The financial statement that reflects the rights and obligations arising from leasing agreements, including both right-of-use assets and lease liabilities, from the perspective of the lessee.
Capital Leases
A lease that transfers substantially all risks and rewards of ownership of the asset to the lessee, effectively treated as a purchase.
Operating Leases
Leases where the lessor retains ownership of the asset, and the asset is returned after the lease term; typically involves equipment and property.
Direct Financing Capital Lease
A type of lease in which the lessor finances the leased asset, and all risks and rewards of ownership are transferred to the lessee, without actual transfer of ownership.
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