Examlex
The second step in human resource planning is performance evaluation.
Operating Lease
A leasing agreement allowing one party to use an asset owned by another party for a specified time period without ownership transfer.
Seller-lessee
An entity that sells an asset and then leases it back from the buyer, typically to gain capital while retaining the use of the asset.
Sale-leaseback Transaction
A financial transaction where one party sells an asset and then leases it back from the buyer, generally to free up capital while retaining the use of the asset.
Capital Lease
A leasing arrangement considered to have the economic characteristics of asset ownership for accounting purposes.
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