The explicit statement of the operating lease liability on the balance sheet is bound to end up with winners and losers. (betterstockideas.com)
Off - balance - sheet finance This technique allows a borrower to legally raise finance (so improving its cash position) without showing any associated liability on the balance sheet. (daytrading.com)
In 2012, frequent flyer miles were the third largest liability on their balance sheet. (travelcodex.com)