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Draw the important resonance structure of
Implicit Lease Rate
The interest rate embedded in a lease contract, used to calculate lease payments.
Off-Balance Sheet Leases
Leasing arrangements that do not appear on a company's balance sheet as an asset or liability, often used to keep the debt-to-equity ratio low.
Income Statement
A report that outlines a company's financial results, including income, expenses, and profits, during a particular period of accounting.
Required Note Disclosures
Notes in financial statements providing additional context, explanations, and details about reported figures, helping users better understand the financial conditions and results.
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