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Most large organizations use
Executory Costs
Costs associated with maintaining and operating leased property, such as insurance, maintenance, and taxes, often shared by lessee and lessor.
Lease Transaction
An agreement where a lessor allows a lessee to use an asset in exchange for payment over a predetermined period.
Capital Lease
A lease classified as an asset purchase for accounting purposes, where the lessee assumes some of the risks and benefits of ownership.
Lease Term
The period during which a lessee has the right to use an asset, as stipulated in a lease agreement.
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