Examlex
The human resources perspective of management links motivation theories with _____.
Capital Leases
Leasing arrangements that are considered to possess the economic characteristics of asset ownership, typically leading to the lease asset being recorded on the balance sheet.
Capital Lease
A lease agreement that transfers substantially all the risks and rewards of ownership of an asset to the lessee, effectively treated as an asset purchase for accounting purposes.
Lessee
An individual or entity that leases or rents property or equipment from another entity, known as the lessor.
Lessor
A party that leases an asset to another party, known as the lessee, for periodic payments.
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