Examlex
By what methods can a person gain admittance to a partnership?
Lessor
The party that leases or rents out a property or asset to another party, known as the lessee.
Present Value
The present value of a future amount of money or series of cash inflows, discounted by a particular return rate.
Fair Market Value
The price at which an asset would trade in a competitive auction setting, reflecting the value agreed upon by a willing buyer and seller.
Capital Lease
A lease classified as a purchase by the lessee for accounting purposes, as it involves the transfer of ownership rights of the asset to the lessee.
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