Examlex
When a protocol is bound to a network adapter (a NIC or dial-up adapter)a communication channel is formed between the protocol and the adapter.
Interest Rate Implicit
The interest rate implicit in a lease is the rate of interest that, when applied to the cash flows of the lease, causes the present value of these flows to equal the fair value of the leased asset at the inception of the lease.
Prepaid Asset
Expenses paid in advance by a company, such as insurance or rent, that are recorded as assets until they are utilized.
Unearned Interest: Leases
Interest that has been collected on a lease but not yet earned, often related to the financing element of leases.
Present Value Factors
Financial multipliers used to calculate the present value of a future amount of money or stream of cash flows based on a specific discount rate.
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