Lessor
A person who grants a lease; the owner of the asset.
Lessor ...
lessor
The party owning an asset and receiving rent from another party (the lessee).
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lessor
owner of real or personal property who gives another the right to use it in return for rental payments. The three types of leases for the lessor are the direct financing lease , the sales type lease , and the operating lease .
See also lessee ...
Lessor - the grantor of a leasehold estate (also called the landlord)
Leasehold estate - The interest in land for a definite period of time, such as one year or one hundred years.
Letter of Credit: ...
Lessor
Owner of property, the temporary use of which is transferred to another (LESSEE) under the terms of a LEASE.
Lessor
The landlord in a lease contract; the property owner who executes a lease.
Letter of Intent
An expression of intent to invest, develop or purchase without creating any firm legal obligation to do so.
Lessor
The party who conveys specified property to another for a period of time in return for thereceipt of rent.
Letter of Credit ...
Lessor
An entity that leases an asset to another entity.
Letter of credit (LOC) ...
Lessor
The leasing company. It purchases the leasing object from the supplier and puts it at the disposal of the customer in return for a fee.
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LESSOR - The landlord in a lease agreement; the property owner.
MAINTENANCE - Care and work necessary to keep a property in good physical and operating condition and appearance.
LESSOR
Party or company granting legal use of vehicle (with/without driver), or other equipment to another party under terms of lease agreement.
LETTER OF CREDIT (L/C) ...
lessor: A person or corporation that rents an asset to another person or corporation.
letter of credit: A document issued by a bank which guarantees the payment of a customer's draft up to a specific amount and time period.
Lessor. A party who owns property and leases it to a tenant.
Level Premium Plan. Premiums due on an insurance policy that remain level throughout the term, regardless of any dividends that may be paid.
Lessor
The individual or company that grants a lease to the lessee.
Lessor - The party or entity who conveys/leases a specified piece of property or other asset to another party or entity for a specified period of time in return for receipt of rental payments.
Lessor: The owner of a leased asset.
Letter of Credit (L/C): A financial instrument issued by a financial institution for the benefit of a customer under which the financial institution agrees to pay money to the beneficiary thereof upon ...
Lessee/Lessor: Lessee- the holder of a leasehold estate (also called a tenant) Lessor - the grantor of a leasehold estate (also called the landlord) Leasehold estate - The interest in land for a definite period of time, ...
Lessor - Is the person who leases out a property to another person (lessee). The lessor either owns the property of holds a master lease which grants ownership-type powers. In the case of real estate, the lessor would be considered as the landlord.
Lessor
The lessor in a lease is the party renting out the asset.
Level benefit method ...
Lessor
The owner of an asset that is leased under an agreement to the lessee. The lessee makes one-time or periodic payments to the lessor in return for the use of the asset.
A lessor of real property; the owner or possessor of an estate in land or a rental property, who, in an exchange for rent, leases it to another individual known as the tenant.
See: landlord and tenant.
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Landlords ...
The lessor retains the benefits and risks of owning the property.
The time span of the lease is usually much shorter than the estimated life of the asset.
Maintenance of the asset is often the responsibility of the lessor.
1. The lessor must report a gain or loss on the transaction.
2. The lessee cannot deduct rental payments.
3. The lessee is allowed to deduct depreciation and interest expenses on the property.
From the lessor's perspective, leasing the equipment allows it to spread its recognition of income over the three-year lease period. The improper deferral of income is another thing the IRS dislikes.
lessee or lessor
Under which type of lease does the lessee obtain the rights to use leased property for a limited period of time and treat amounts paid as expense?
operating lease or capital lease ...
Lease in which the lessor purchases new equipment from the manufacturer and leases it to the
lessee.
Direct paper
Commercial paper sold directly by the issuer to investors.
Safe harbor lease A lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the lessee, if the lessee could not use them, to a lessor that could use them.
Direct lease Contract in which a lessor purchases new equipment from the manufacturer and leases it to the lessee.
Also known as lessor. Laos New Kip The official currency of Laos. Learn more about Laos and the Laos Kip at GoCurrency.com lapse A period during which a right, privilege, or insurance policy is not in effect due to a failure to act.
A type of lease in which the contract period is shorter than the life of the equipment, and the lessor pays all maintenance and servicing costs.
FINANCE LEASE Lease where the lessor is considered only as a financier. The lessee is regarded as the owner of the leased assets. Cf. Operating Lease
FINANCIAL STATEMENT Report which contains all of the financial information about a company.
Arrangement in which lessor promises to maintain and insure the equipment leased. Full trading authorization Indication that a broker with a discretionary account can operate free of all trading guidelines from the client.
A type of lease in which the period of contract is less than the life of the equipment and the lessor pays all maintenance and servicing costs. Operating leverage Fixed operating costs, so-called because they accentuate variations in profits.
Employer contributions are usually a percentage of the employee's salary, typically from 3% to 5%, with a maximum of the lessor of 20% or $3,500 per annum. The employee has the same right of contribution.
The lessee and lessor of a lease are often called the tenant and landlord, respectively. Every lease should be in writing. Minimally, the lease must identify the lessor, lessee, the property, the rent, and the interval of possession.
"A lease contract where the lessor undertakes to provide a well-defined service or benefit without identifying any particular units of assets rendering the related service.
A contract whereby an asset is supplied by its owner (the lessor) to another party (the lessee) for a specific period (usually long term), in return for periodic compensation (lease payments).
Lessor A person or organization that leases an asset to another. Leverage The use of fixed-rate debt financing to try to boost an investment's rate of return.
A contract providing for the use of property in which one party (the owner, landlord, or lessor) allows another party (the tenant or lessee) to use the property in exchange for value given to the lessor. May cover either real or personal property.
A triple net lease is individualized to the tenant and lessor. The terms of the contract may contain restrictions and stipulations to protect both parties.
Contract by which one party (lessor) grants the other (lessee) use of property purchased or built by the lessor, according to the lessee's choices and instructions, for a certain period of time, ...
An agreement (lease) whereby land/property is leased by the owner (lessor) to a tenant (lessee) for their use....(Read more)
Tenancy At Will
The occupancy of property by a tenant for an unspecified period.
In the case of leveraged leasing (not under discussion here), the lessee gains access to the lessor's leveraged capital. The lessor owns the asset but typically provides only some 25% of capital while garnering any tax allowance in full.
DIRECT FINANCING LEASE - one in which the lessor's only source of revenue isinterest. The lessor (gener...
DIRECT FOREIGN INVESTMENT (DFI) - Investment in real assets (such as land, buildings, or plants) outsid...
The key difference between a finance lease and an operating lease is whether the lessor (the legal owner who rents out the assets) or lessee (who uses the asset) takes on the risks of ownership of the leased assets.
Usually refers to the value of a lessor's property at the time the lease expires.
Similar financial terms
Residual method
A method of allocating the purchase price for the acquisition of another firm among the acquired assets.
Gross Lease
Rental in which the lessor pays all operating costs such as taxes, utilities, insurance and maintenance, in addition to the rent.
Gross Margin
Percentage produced when gross profits are divided by total income.
The lease payments are passed through the lessor to the certificate holders. The lessor typically assigns the lease and lease payments to a trustee, which then distributes the lease payments to the certificate holders.
Direct Lease definition :
Contract in which a lessor purchases new equipment from the manufacturer and leases it to the lessee.
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Lease - A contract between the owner (lessor) and the tenant (lessee) stating the conditions under which the tenant may occupy or use the property.
Ledger - a book that contains the totals from all of journals.
Money paid by a user (LESSEE) to an owner (LESSOR) of property for use of the property under the terms of a LEASE. Often used interchangeably as a verb with lease; see LEASE.
AVERAGE VARIABLE COST
Cost determined by dividing total variable c ...
A type of property lease in which the lessor (owner of the property being leased) pays expenses associated with ownership such as damages, taxes, and insurance.
Gross National Product (GNP) ...
A cross-border lease in which the different rules of the lessor's and lessee's countries let both parties be treated as the owner of the leased equipment for tax purposes.
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Personal Finance Glossary ...
FULL-SERVICE LEASE - Also called rental lease. Arrangement in which lessor promises to maintain and ins...
FULL-SERVICE RENT - An all-inclusive rental rate that includes operating expenses and real estate taxes...
A contract, through which, the owner (lessor) of a certain property, allows another (lessee) to use the same for a specified period, in exchange for a value called the rent.
Letter of Credit ...
A Lessee is a person to whom a lease is granted - to you and me that's the tenant. While a lessor is the person who grants a lease - the landlord.
See also: Moneyextra's Mortgage Centre Mortgage Comparison Service ...
Gross lease
A type of property lease in which the lessor (owner of the property being leased) pays expenses associated with ownership such as damages, taxes, and insurance.
The rentals may be so structured as to enable the lessor to recoup the investment with a return in the early part of the term, known as the 'Primary Lease Period'.
A form of financing that is similar to debt and is used to fund the acquisition of specific assets. Unlike debt, however, the lessor retains title to the asset that he makes available for use to the lessee in return for periodic lease payments.
Leases: Long-term non-cancelable commitments. In a lease, the lessee acquires the right to use property owned by the lessor. Even though no legal transfer of title occurs, many leases transfer substantially all the risks and ownership benefits.
 See also: Expense, Lessee, Banks, Saving, Values
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