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Which of the following is not true of fluorescent in situ hybridization (FISH) ?
Historical Cost
The original monetary value of an asset or transaction, without adjusting for inflation or market value changes.
Lessees' Balance Sheet
The financial statement that reflects the rights and obligations arising from leasing agreements, including both right-of-use assets and lease liabilities, from the perspective of the lessee.
Capital Leases
A lease that transfers substantially all risks and rewards of ownership of the asset to the lessee, effectively treated as a purchase.
Operating Leases
Leases where the lessor retains ownership of the asset, and the asset is returned after the lease term; typically involves equipment and property.
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