A stoa (/ËstoÊÉ/; plural, stoas, stoai, or stoae /ËstoÊ.iË/), in ancient Greek architecture, is a covered walkway or portico, commonly for public use. Early stoas were open at the entrance with columns, usually of the Doric order, lining the side of the building; they created a safe, enveloping, protective atmosphere.
BREAKING DOWN 'Capitalized Lease Method'. When a lease is capitalized, the lessee creates an asset account for the leased item, and the asset value on the balance sheet is the lesser of fair market value or the present value of the lease payments. The lessee also posts a lease obligation in the liability section of the balance sheet for the same dollar amount as the asset.
Mister Micawber: Adjusted Cap Cost (car leasing term): The amount capitalized at the beginning of the lease, equal to the gross capitalized cost minus the capitalized cost reduction. This amount is sometimes referred to as the net cap cost. Veteran Member111,922.