Examlex
All of the following are common plug-ins EXCEPT ____.
Minimum Operating Lease Payments
The lowest total amount that a lessee is obliged to pay over the lease term for the right to use an underlying asset, excluding contingent rent and lease incentives.
Discount Rate
The interest rate utilized in calculating the current value of future cash flows through discounted cash flow analysis.
IFRS
International Financial Reporting Standards are globally accepted principles that dictate how companies must maintain and report their financial statements.
Investment Property
Real estate property that has been purchased with the intention of earning a return through rental income, the future resale of the property, or both.
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