right-of-use asset
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
A lessee's capitalized entitlement to use a leased item over the lease term.
Under the new standard, even the office lease now sits on the balance sheet as a right-of-use asset.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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