Examlex
Which type of cache was originally located outside the CPU on the motherboard,but has since been relocated to the CPU for better performance?
Capital Lease
A lease agreement where the lessee essentially becomes the owner of the asset for accounting purposes, often including an option to purchase at the lease's end.
Operating Lease
An operating lease is a lease agreement for the use of an asset where the lessee obtains rights to use the asset for a fraction of the asset's useful life without ownership transfer.
FASB
The Financial Accounting Standards Board is responsible for establishing accounting and financial reporting standards for companies and nonprofit organizations following Generally Accepted Accounting Principles (GAAP) in the United States.
Lease Classification
The categorization of lease agreements as either finance leases or operating leases, determined by specific criteria that affect the accounting treatment.
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