Examlex
A star schema has a "fact table," which represents the data warehouse "subject".
Capital Leases
Leasing agreements classified as purchases of assets for accounting purposes, due to their terms transferring substantial ownership rights to the lessee.
Sales-Type Leases
Leases where the lessor recognizes immediate profit on the transaction, similar to a sale, typically in equipment or vehicle leasing.
Direct-Financing Leases
Direct-Financing Leases are lease agreements where the lessor essentially acts as a financier, purchasing an asset and leasing it to the lessee, without assuming risk of ownership.
Capital Lease
A lease classified as a financial transaction where the lessee effectively buys an asset and finances it over the lease term.
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