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FUR4 Leasing!

Horizontales
Generates a single lease expense for lessee
Revenue recognized by lessor at commencement.
Short for London Inter Bank Offered Rate (becoming defunct)
Revenue recognized by lessor at over time.
Rate used to determine present value
Secured Overnight Financing Rate (US replacement of LIBOR)
Change to a contract.
One receiving the asset in a lease transaction.
Verticales
Interest rate used to derive rates associated with a given transaction
Lessee's authority to use an asset
One providing the asset in a lease transaction.