Examlex
Leverage increases the potential return to a firm's shareholders,but also reduces the risk of their investment because shareholders have contributed less capital.
Fair Value
A projected price for an asset or liability that could be transferred between agreeable, well-informed participants in a transaction that is free from any special relationship.
Present Value
The current worth of a future sum of money or stream of cash flows given a specified rate of return, used in evaluating investment opportunities.
Lease Receivable
An amount due to the lessor under a lease agreement, representing the lessor's right to receive payments from the lessee.
Manufacturer/Dealer Lessor
A party that leases out the goods they manufacture or deal in, providing customers with access to assets without transferring ownership.
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