Examlex
When you overload the << operator you must also overload the >> operator.
Capital Lease
A lease considered a purchase of an asset for accounting purposes, where the lessee acquires all risks and rewards associated with ownership.
Operating Lease
A leasing agreement allowing the use of an asset without ownership, typically involving payments for a shorter period than the asset's useful life.
Debt Ratios
Financial metrics that measure the proportion of a company's debt to its assets or equity, indicating the financial leverage and risk.
CCA Recapture
Capital Cost Allowance Recapture, a tax mechanism in Canada that occurs when the sale price of a depreciable asset exceeds its undepreciated capital cost or book value.
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