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According to the text,an experimental group is the group exposed to the manipulated independent variable.
Incremental Borrowing Rate
The interest rate a lessee would have to pay to borrow on a collateralized basis over a similar term the funds necessary to purchase an asset.
Capital Lease
A lease agreement that grants a lessee control over an asset for a substantial portion of its useful life, and is recorded as an asset and liability on the balance sheet.
Lease Rate
The amount charged under a lease agreement for the use of an asset, often expressed as a payment amount per period.
Sales-Type Capital Lease
A leasing agreement in which the lessor recognizes immediate sales revenue and profit, reflecting the transaction as a sale rather than a rental.
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