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LCDLiquid Crystal Display (display technology)
LCDLeast Common Denominator
LCDLowest Common Denominator
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LCDLocal Coverage Decisions (Medicare)
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LCDLong Constrained Delay
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LCDLoopback Command, Digital Loop Request
LCDLocation de Véhicules Courte Durée (French: Short Term Car Rental)
LCDLiving Causes Death (online radio show and cartoon)
LCDLast Certified Day
LCDLarge Cerenkov Detector
LCDLattice Code Decoder
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LCDLauncher Closure Door (Intercontinental Ballistic Missile)
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References in periodicals archive ?
Practitioners will recognize a right-of-use asset and lease liability at the later of the earliest period presented or the lease commencement date. According to Ernst & Young, they will initially and subsequently measure:
Lease commencement date: Does the lessee "control" the improvements?
This would allow you to end the lease on agreed terms, for example on an anniversary of the lease commencement date, or at any time on, say, three months' notice.
By changing the lease commencement date (line 20) or the date on which rental payments begin (line 22), the analyst may quickly determine the effect of these dates on the annual contract rent over the lease term (lines 96, 131, 165), and the time value of money reflected in net present value (lines 112, 147, 181).
If net rents are tied to unknown factors, areasonable estimate must be made as of the lease commencement date. Similarly, the likelihood of payments being made based on the circumstances in effect as of the lease commencement date is also relevant.
The first step in calculating the new rental structure is a projection of the fair market value of the space, to an outside tenant, on the new lease commencement date. This value is a matter of negotiation between the parties based on market conditions and trends.