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Hydra Company entered into a direct-financing lease with Bridges Company for the use of an asset which cost Hydra $195,000.The lease agreement contained a bargain purchase option effective immediately after the fifth rental,which provided that Bridges could purchase the asset at that time.The estimated life of the asset was 10 years with an estimated residual value of $500.Assuming that Bridges uses straight-line depreciation,Bridges's annual depreciation expense would be
Relationship Capital
The value derived from an organization's relationships with its customers, partners, and stakeholders.
Timmons Model
A framework for understanding and analyzing the dynamic process of entrepreneurship, which focuses on opportunity, team, and resources.
Family Enterprising
Businesses or economic efforts led by family units or managed with significant family involvement, often characterized by a distinctive culture and values.
Financial Mind-Set
An attitude or perspective that emphasizes the importance of financial outcomes in decision-making.
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