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Helium flash occurs
Depreciate
The reduction in the value of an asset over time, often due to wear and tear or obsolescence.
Lease Term
The fixed, non-cancellable period during which a lessee has the right to use an asset, plus any options to extend or terminate the lease if reasonably certain to be exercised.
Lease Criteria
The conditions and standards that a contract must meet for it to be classified as a lease under accounting standards.
Incremental Borrowing Rate
The interest rate a lessee would have to pay to borrow on a collateralized basis over a similar term to lease a similar asset, relevant in lease accounting.
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