Examlex
Which SQL SELECT statement determines the criteria for the rows that appear in the results?
Coupon Rate
The annual interest rate paid on a bond, expressed as a percentage of the bond's face value, determining the interest payments to bondholders.
Semiannual
Occurring twice a year; every six months.
Financial Leases
A type of lease where the lessee has use of the asset for a significant portion of its useful life, and the lease terms closely resemble the conditions of outright ownership.
Capitalized
To be capitalized means to record an expense as an asset on the balance sheet rather than an immediate expenditure, spreading its impact over its useful life.
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