These are financial resources that do not need to be included on the balance sheet’s asset and liability presentation. Typically, they would be obtained through strategic alliances, joint ventures or operating leases. A business that uses this method benefits from enhancing its return on investment

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser