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A loosely coupled or distributed multiprocessor consists of a collection of relatively autonomous systems, with each processor having its own main memory and I/O channels.
Initial Direct Costs
Expenses that are directly associated with acquiring or originating a loan or insurance contract, or other financial instruments, that are recognized at the inception of the contract.
Operating Lease
An Operating Lease is a lease agreement that allows for the use of an asset but does not convey rights of ownership of the asset.
Sales-Type Lease
A Sales-Type Lease is a lease agreement where the lessor recognizes immediate profit on the leased asset as if it were sold, typically used in lease financing.
Prepaid Asset
An asset representing goods or services paid for in advance but not yet used or consumed.
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