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lessor

   Also found in: Dictionary/thesaurus, Legal, Wikipedia 0.06 sec.
Lessor
The person who rents land or property to a lessee.

Notes:
The lessor is also known as the "landlord."

Lessor
An entity that leases an asset to another entity.
lessor
The owner of an asset who permits another party to use the asset under a lease. Compare lessee.
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Leveraged leases can provide tax benefits to the lessor, and the accounting for such transactions can be significantly influenced by the timing of tax benefits provided to the lessor.
Staff position issued on leveraged leases by California CPA
It was determined that, for Federal tax purposes, the lessor would own some of the leasehold improvements and the anchor tenant would own others.
Lessee construction allowances by Barranca, Steven C. / The Tax Adviser
TEI's recommendations pertain to paragraphs 31 and 35, both dealing with vehicle repairs for a leased vehicle covered by an insurance policy, and paragraph 32, dealing with repairs for a leased vehicle if the lessor is not the recipient of the service.
Revised GST memorandum 17.16 - GST/HST treatment of insurance claims: ... by Tax Executive
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