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Leasehold

   Also found in: Dictionary/thesaurus, Legal, Encyclopedia, Wikipedia, Hutchinson 0.07 sec.
Leasehold
An asset providing the right to use property under a lease agreement.


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Tucked deep into the law is a provision that extends for two years--until December 31, 2007 -the accelerated 15-year depreciation on qualified leasehold improvements.
Reading "between the lines" of new legislation by Wieder, Marc / Real Estate Weekly
Prior to the AJCA, if a leasehold improvement constituted an addition or improvement to nonresidential real property already placed in service, the improvement was depreciated using the straight-line method over 39 years, under Sec.
15-year recovery period for certain qualified leasehold improvements by Rohrs, Jane / The Tax Adviser
Such financing is typically secured by a leasehold deed of trust or mortgage.
Why your ground lease should be financeable by DiGeronimo, Michael E. / Financial Executive
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