Capital Lease
A long-term lease that essentially functions as a purchase. The lessee assumes ownership-like risks and benefits, and the asset is recorded on the balance sheet, along with a corresponding liability. Capital leases differ from operating leases, which are treated more like rental agreements.
More Items
Cash Management
Cash management is the process of collecting, managing, and investing cash in a way that ensures a business has enough…
Contractual Obligations
Contractual obligations refer to the legal duties a company is required to fulfill under agreements, such as leases, loan payments,…
Cost Behavior
Cost behavior refers to how costs change in relation to the volume of business activity, such as production or sales.…
This website uses cookies to improve your experience. You can accept all or reject non-essential cookies.