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________ is the net movement of substances to regions of lower concentration.
CAFR
Comprehensive Annual Financial Report, detailed financial report used by governments to provide a full overview of financial status.
Incremental Borrowing Rate
The interest rate a lessee would have to pay to borrow on a collateralized basis over a similar term to lease a similar asset.
Implicit Interest Rate
The interest rate inferred from the lease payments in a leasing agreement, indicating the cost of borrowing over the lease term.
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