{"iri":"https://spec.edmcouncil.org/fibo/ontology/FBC/DebtAndEquities/Debt/CapitalLease","label":"capital lease","definition":"lease that must be reflected on an organization's balance sheet as an asset and as a corresponding liability","license":"https://spdx.org/licenses/MIT","source":"fibo","source_url":"https://spec.edmcouncil.org/fibo/"}