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Almost all current operating systems allow long file names.
Capital Lease
A lease considered as a purchase of an asset, where the lessee records the leased asset as if it were owned.
Lease Payments
Regular payments made by a lessee to a lessor for the use of an asset, typically defined in a lease agreement.
Implicit Rate
The interest rate implied by the cash flows of a lease, not explicitly stated within the lease agreement.
Non-Cancelable Lease
A lease agreement that does not allow the lessee to terminate the lease before the expiration date without incurring penalties.
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