Examlex
The issue price of each $1,000 bond that pays interest at 5% and has a bond price of 92.10 equals:
Equipment Lease
A contractual agreement where the owner of equipment allows another party to use the equipment for a specified period in exchange for payment.
Lease Rate
The cost of leasing a tangible or intangible asset, often expressed as a payment amount per period.
Implicit Rate
The interest rate implied by the lease payments in a leasing agreement, used in lease accounting to calculate the present value of lease payments.
Non-Cancelable Lease
A lease agreement that cannot be terminated before its expiration date by either the lessee or the lessor without incurring penalties.
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