Examlex
In a meta-analysis,researchers:
Capital Lease
A contractual arrangement that transfers substantially all the benefits and risks of ownership to the lessee so that the lease is in effect a purchase of the property.
Plant Assets
Long-term tangible assets used in the operation of a business, such as buildings, machinery, and equipment.
Loss On Redemption
A financial loss experienced when redeeming bonds or securities before their maturity date for a price higher than their face value.
Carrying Value
The book value of an asset or liability on a company's balance sheet, calculated as its original cost minus any depreciation, amortization, or impairment costs.
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