Examlex
The ________ is the lowest rate of interest charged on business loans to the best business borrowers by the nation's leading banks.
Operating Lease
A leasing agreement for short-term use of an asset, where the lessor retains risks and benefits of ownership.
Lessor
The owner of an asset that is leased to another party, referred to as the lessee.
Depreciated Historical Cost
The original cost of an asset minus accumulated depreciation, representing its value over time for accounting purposes.
Residual Value Guarantee
A promise that at the end of a lease, the asset being leased will have a certain value, often used in finance and leasing agreements.
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