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capital formation
capital gain
capital gains distribution
capital gains reserve
capital gains tax
capital goods
capital inflow
capital-intensive
capital lease
capital letter
capital levy
capital loss
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capital punishment
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capital lease

cap·i·tal lease (plural cap·i·tal leas·es)


noun 
Definition:
 
long-term lease transferring rights to lessee: a long-term lease that transfers to the lessee most rights and obligations concerning the asset leased, and usually transfers ownership at the end of the lease

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