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lessee’s incremental borrowing rate of interest
The rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of the lease, the lessee would incur to borrow over a similar term, and with a similar security, the funds necessary to purchase the asset.
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- Part of Speech: noun
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- Blossary:
- Industry/Domain: Financial services
- Category: Accountancy
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- lessee’s incremental borrowing rate of interest
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- tasa de interés creciente de endeudamiento del arrendatario
- tasso di indebitamento incrementale del locatario di interesse
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- 興味のある賃借人の増分借入金利
- pinjaman inkremental lessee tingkat bunga
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- Диференциален лихвен процент на лизингополучателя
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