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Capitalized lease

• A financial (capital) lease that has the present value of all its payments included as an asset and corresponding liability on the firm's balance sheet, as required by generally accepted accounting principles as set out in the CICA Handbook.

 
 

Follow this link for all the terms related to capital.

 
 Embedded terms in definition
 Asset
Balance sheet
Generally accepted accounting principles
Its
Lease
Liability
Out
Present value
 
 Related Terms
 

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