Examlex
Quinn developed a model of ___ ___ to explain the practical steps involved in introducing change:
Operating Lease
An agreement that permits the utilization of an asset without owning it, usually with a shorter duration than a finance lease.
Fair Value
What one would earn from selling an asset or what it would cost to shift a liability in a systematic operation with market actors on the appraisal date.
Guaranteed Residual Value
The predetermined value of a leased asset at the end of the lease term, guaranteed by the lessee or a third party.
Present Value Interest Factors
A factor that is used to determine the present value of a future sum or series of future payments, discounted at a specific interest rate.
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