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Nonpublic entities are not required to separately disclose the components of net periodic benefit cost.
Capital Lease
A long-term lease agreement that allows the lessee to effectively own an asset without having it on their balance sheet.
Lease Transfers Ownership
A lease agreement that includes a provision allowing the lessee to acquire ownership of the asset at the end of the lease term.
NPV
NPV (Net Present Value) is a financial metric that calculates the difference between the present value of cash inflows and outflows over a period of time.
Cash Inflow
The total amount of money being transferred into a company, usually from operations, investments, or financing activities.
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