... 表外账户 off-balance sheet accounts 表外租赁 off balance sheet lease 地表外形 terrain configuration ...
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Those entities that elect to keep a business aircraft off their balance sheet by entering into an operating lease transaction are definitely affected.
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Bad, if you are concerned about a balance sheet that depends on the value of cars coming off lease.
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The synthetic lease allowed Inktomi to keep the mortgage debt off its balance sheet, even though for tax purposes it owned the building.
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