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The most recent trend in couponing is the use of:
Constructive Capitalization
An accounting method that records a leasing agreement as a purchase and leaseback transaction for financial reporting purposes.
Capital Leases
Leases that are recognized by the lessee as an asset and liability on the balance sheet, based on the assumption that it involves the transfer of ownership over the lease term.
Balance Sheet
A financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time, showing the company's financial position.
Operating Lease
A lease agreement for the use of an asset without ownership transfer.
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