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2. Vacuum deposition - Wikipedia

   en.wikipedia.org/wiki/Vacuum_deposition

   When the vapor source is a liquid or solid, the process is called physical vapor deposition (PVD), [3] which is used in semiconductor devices, thin-film solar panels, and glass coatings. [4] When the source is a chemical vapor precursor, the process is called chemical vapor deposition (CVD).

3. Physical vapor deposition - Wikipedia

   en.wikipedia.org/wiki/Physical_vapor_deposition

   Physical vapor deposition (PVD), sometimes called physical vapor transport (PVT), describes a variety of vacuum deposition methods which can be used to produce thin films and coatings on substrates including metals, ceramics, glass, and polymers. PVD is characterized by a process in which the material transitions from a condensed phase to a ...

4. Sputter deposition - Wikipedia

   en.wikipedia.org/wiki/Sputter_deposition

   Sputter deposition is a physical vapor deposition (PVD) method of thin film deposition by the phenomenon of sputtering. This involves ejecting material from a "target" that is a source onto a "substrate" such as a silicon wafer. Resputtering is re-emission of the deposited material during the deposition process by ion or atom bombardment. [1] [2]

5. Accounting for leases in the United States - Wikipedia

   en.wikipedia.org/wiki/Accounting_for_leases_in...

   The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...

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