Examlex
This portion of a DNA segment does not code for a protein.
Lessee's Income Statement
An income statement showing the financial results of a lessee's operations, including the impact of leasing costs.
Rent Expense
An operating expense incurred for the use of property or equipment, recognized over the period of the lease agreement.
Capital Lease
A lease agreement that allows a lessee to use an asset in exchange for payment, with terms that transfer substantially all risks and benefits of ownership.
Operating Leases
Leases used for short-term leasing of assets, where the lessee does not assume the risk of ownership, and the asset will be returned to the lessor at the end of the lease term.
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