Examlex
The type of data displayed in a crosstab query depends on which aggregate function you choose when creating the query.
Lessors
Parties that lease or rent out assets to lessees in exchange for periodic payments.
Leased Assets
Assets that are used by an entity under the terms of a lease agreement, which entails periodic payments for a specified time.
Operating Leases
Lease agreements for a shorter period than the asset's useful life, where the lessee does not assume the risks and rewards of ownership.
Capital Leases
Leases that are recognized as asset purchases for accounting purposes, where the lessee gains ownership rights of the leased asset at the end of the lease term.
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