A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
o
operating cash flows
operating costs
operating cycle
operating expense
operating income
operating lease
operating leverage
operating margin
operating profit
operating profit margin
operating rate
operating lease
A lease for which the lessee acquires the property for only a small portion of its useful life. An operating lease is commonly used to acquire equipment on a short-term basis.