Examlex
When considering the currency pass-through phenomenon, all of the following factors give an indication as to the appropriate action EXCEPT:
Capital Lease
A lease agreement that designates the lessee (the party leasing the asset) as the owner for accounting purposes, and it generally spans a significant portion of the asset's life.
Accounting Purposes
The rationale or objective behind various accounting practices, often to comply with regulatory requirements or to provide clear financial information.
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