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| Definition Of: |
Implicit Rate
The discount rate that- when applied to the minimum lease payments (excluding executory costs) together with any unguaranteed residual- causes the aggregate present value at the inception of the lease to be equal to the fair market value (reduced by any lessor retained investment tax credits) of the leased property.
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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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