Examlex
Psychologists have found that memories are strongest when no other events occur between repeated presentations of the information to be remembered.
Marginal Propensity
Describes the portion of additional income that an individual is willing to spend on consumption rather than saving.
Off-Balance Sheet Financing
Off-balance sheet financing is the use of funding or financial activities not recorded on the company's balance sheet to keep debt ratios low.
Capitalizing A Lease
The process of recognizing a leased asset and related lease liability on the balance sheet, treating the lease as a purchase financed by a loan.
Capital Lease
A lease considered a purchase of an asset for accounting purposes, where the lessee acquires all risks and rewards associated with ownership.
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