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| Definition Of: |
Capital Lease
From a financial reporting perspective- a lease that has the characteristics of a purchase agreement- and also meets 1 of the 4 specific sales/purchase criteria established by Financial Accounting Standards Board Statement No. 13 (FASB 13). Such a lease is required to be shown as an asset and a related obligation on the balance sheet.
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Leasing Dictionary INDEX:
List of Terms: Terms beginning with "A", Page 1 |
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1 2 3 4 A: Page 1 of 4.
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