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AgentBargain Purchase OptionBargain Renewal OptionCombined Financial StatementsConditional ContributionConsolidationContractContributionControlDonor-Imposed ConditionDonor-Imposed RestrictionEconomic InterestFair ValueIndirectly Related to the Leased PropertyInherent ContributionKick-Out Rights (Voting Interest Entity Definition)LeaseLease Inception Lease TermLegal EntityLesseeLessorLimited PartnershipMarket ParticipantsNet Assets with Donor RestrictionsNet Assets without Donor RestrictionsNoncancelable Lease TermNoncontrolling InterestNot-for-Profit EntityOrderly TransactionOrdinary Course of BusinessParticipating Rights (Voting Interest Entity Definition)PenaltyPromise to GiveProtective Rights (Voting Interest Entity Definition)Related PartiesUnconditional Promise to GiveUnderlying AssetWith CauseWithout Cause
AgentBargain Purchase OptionBargain Renewal OptionCombined Financial StatementsConditional ContributionConsolidationContractContributionControlDonor-Imposed ConditionDonor-Imposed RestrictionEconomic InterestFair ValueIndirectly Related to the Leased PropertyInherent ContributionKick-Out Rights (Voting Interest Entity Definition)LeaseLease Inception Lease TermLegal EntityLesseeLessorLimited PartnershipMarket ParticipantsNet Assets with Donor RestrictionsNet Assets without Donor RestrictionsNoncancelable Lease TermNoncontrolling InterestNot-for-Profit EntityOrderly TransactionOrdinary Course of BusinessParticipating Rights (Voting Interest Entity Definition)PenaltyPromise to GiveProtective Rights (Voting Interest Entity Definition)Related PartiesUnconditional Promise to GiveUnderlying AssetWith CauseWithout Cause