Lease interest rates | Implicit rate & IBR
https://xplaind.com/13919508.09.2020 · Interest rate implicit in the lease is the internal rate of return of the lease from the perspective of a lessor. Implicit rate is the interest rate which causes the present value of the lease payments and unguaranteed residual value to equal the sum of the fair value of the underlying asset and the initial direct costs to the lessor.