Examlex
A virus __________ is a section of program code that contains a unique series of instructions known to be part of a malware exploit.
Capital Lease
A lease classified as a purchase by the lessee for accounting purposes, where the lessee essentially buys the leased asset.
Incremental Borrowing Rate
The interest rate a lessee would have to pay to borrow on a collateralized basis over a similar term the funds necessary to lease an asset.
Lessor's Implicit Interest Rate
The interest rate in a lease agreement that, when applied to the minimum lease payments, causes the present value of those payments to equal the fair value of the leased asset.
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