Examlex
Important aspects of goal setting that need to be considered include:
Present Value Factors
The factors used to calculate the present value of a future amount of money or stream of cash flows, given a specific discount rate.
Long-term Lease Obligation
A financial commitment that involves leasing an asset for a long-term period, noted on the balance sheet as a liability.
Capital Lease
A Capital Lease is a lease agreement that has the characteristics of a purchase agreement for accounting purposes.
Present Value
The current value of a future amount of money or stream of cash flows given a specified rate of return.
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