Examlex
Which of the following is a valid criterion for the Long Text data type?
Initial Direct Costs
Expenses directly associated with obtaining a financing agreement or leasing contract.
Lease Expense
The cost incurred from leasing an asset, recognized in the income statement over the lease term as an operating expense for operating leases or as depreciation and interest for finance leases.
Defined Benefit Plan
A type of pension plan in which an employer promises a specified pension payment upon retirement, based on the employee's earnings history, tenure of service, and age.
Post-Employment Plans
Financial arrangements made by employers to provide employees with benefits after retirement, such as pensions.
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