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EZLease
Glossary
Terminology

Terminology

Include future leases in future minimum rent commitments
Incremental Borrowing Rate
Initial ARO
Initial Direct Costs (IDC)
Initial liability
Interest Expense
International Accounting Standards Board
Last 25 Percent of Economic Life
Last update
Layer Addition
Layer Name
Lease
Lease Entry
Lease Incentive (Tenant Allowance)
Lease Number
Lease setup & regular activity
Lease Term
Lease Type
Lease vs. Buy
Lessee
Lessor
Lessor address
Lessor Initial Direct Costs
Lessor Name
Level Operating Rents
Level Principal Rent
Level Rent
Leveled Rent
Liability
Linked Lease

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