term

作者: 萌囧囧 | 来源:发表于2017-08-27 06:32 被阅读0次

incremental borrowing rate

The stated rate of a lease used for comparative purposes, that a lessee would be required to pay on a loan to acquire the same property that is being leased. The basis of economic comparison to determine whether a lease is more advantageous than a direct purchase considering all costs, fees and assessments.

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