Examlex
In a census, a researcher attempts to question or observe a small sample representative of a defined target population.
Interest Payment Dates
Specific dates set in a loan agreement or bond indenture on which interest payments are made to lenders or bondholders.
Operating Lease
A leasing agreement allowing the use of an asset without ownership, typically with shorter terms than the asset's life, and where the lessor retains the risks and benefits of ownership.
Capital Lease
A lease classified as a purchase by the lessee, where the asset is accounted for on the lessee’s balance sheet as an asset.
Effective-Interest Method
A method of calculating the amortized cost of a bond and the interest expense over the life of the bond by applying a constant interest rate to the carrying value of the bond.
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