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Indigents are defendants who cannot afford to pay a lawyer and, therefore, are entitled to a lawyer for free. Although the Supreme Court has essentially mandated the development of indigent-defense systems, it has left the financing and type of delivery system up to states and counties, which have considerable discretion in adopting programs (Worden and Worden 1989) . How best to provide legal representation for the poor has been a long-standing issue for the courts and the legal profession. In the United States, the three primary methods are assigned counsel, contract systems, and public defender.
-The contract systems method is
Lease Liability
An obligation representing future lease payments for the use of assets, recognized on the balance sheet by lessees under new accounting standards.
Capital Lease
A lease agreement that grants a lessee essentially all the risks and rewards of ownership, so it's accounted for on the balance sheet as an asset and liability.
Income Tax Expense
The amount of money a company is required to pay in taxes based on its taxable income, accounted for in the income statement.
Deferred Tax Liability
A tax obligation that a company owes but is not required to pay until a future date, often resulting from differences in accounting practices.
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