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FPL

It stands for full payout lease; another term for capital lease; a lease in which a lessor finances the leased...

Full-Payout Lease

Another term for capital lease; a lease in which a lessor finances the leased asset while the other rights of...

Net Revenue

A measure of revenue that constitutes the net results from operations- that is, after accounting for all relevant expenses, including...

Residual Value of a Leased Asset

A lease's remaining carrying value after it has been fully depreciated at the end of its term. This value reflects...

Gross Revenue

Gross revenue (also gross sales) is the monetary amount that an entity earns from sales of products/ services (i.e., its...

Gross Turnover

A measure of turnover that is calculated before specific items are deducted to arrive at a net figure. In other...

Gross Tainted Turnover

A entity's turnover (tainted turnover) that is made up of passive income, tainted sales income and tainted services income. It...

ATI

It may stand for adjusted tainted income; in Australian parlance, it refers to an entity's income that relates to passive...

Accounting Tag

A user-defined, centralized and standardized key representing a chartstring or set of chartstrings that provide an entity with a simple...

Passive Income

The income that an entity derives from dividends, interest, rent, royalties, or broadly any source of income to which it...