Examlex
To get a sense of the diversity of psychologists' interests,students reading Psychology: Modules for Active Learning, (13th Edition)should look at Table 3.3 in Module 3 or scan the Table of Contents.
Present Value
The current worth of a future sum of money or stream of cash flows given a specified rate of return.
Minimum Lease Payments
The lowest amount that a lessee is expected to pay over the lease term for the lease of property, plant, or equipment.
Leased Asset's Fair Value
The estimated market value of an asset under lease determined at the inception or revaluation point of the lease agreement.
Capital Lease
A lease considered as a purchase of an asset, where the lessee records the leased asset as a capital asset on the balance sheet.
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