Lessor

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Lessor

An entity that leases an asset to another entity.

Lessor

The owner of land, a house, or other property who sells the right to use the property for a set period of time. Sometimes, this includes the right to develop land belonging to another, but normally it is the right to live on or use an already developed property. The contract governing a lessor's rights is a lease; it generally includes the lessee's right to use the property under certain conditions without undue interference from the lessor for the period of time described in the lease. In exchange, the lessee pays rent.

lessor

The owner of an asset who permits another party to use the asset under a lease. Compare lessee.

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

Lessor

One who rents property to another. In the case of real estate, the lessor is also known as the landlord.

References in periodicals archive ?

The lessors of non-financial intangible assets market consists of the sales of rights to assets such as trademarks, patents, brand names, franchise agreements for which a royalty payment or licensing fee is paid to the asset holder by entities (organizations, sole traders and partnerships) that assign rights to assets such as trademarks, patents, brand names, franchise agreements for which a royalty payment or licensing fee is paid to the asset holder.

Global Lessors Of Nonfinancial Intangible Assets Market Report 2019 Featuring IBM, Qualcomm, Microsoft, Ericsson, Nokia

A lessor will almost always seek to file an administrative claim,

Bankruptcy Hypotheticals for Equipment Lessors to Consider

For example, for a Lease/Finance Agreement of 3-years duration, the Lessors'/Banks' Stack in the Vehicle's Cost would stand at, Say:2,000,000/=, while that of the Lessee/Financee would be mostly confined to the Down-payment, i.e.

Auto-Vehicles Lease Agreements in Perspective

Through this service, the lessor can directly rent the property on the relevant land in less than 5 minutes.

Now, do tenancy contract registration online in UAE

Lessors can recognize profit upfront if and only if lessees have obtained control of the lease item.

An Analysis of the New Sale and Leaseback Guidance

There are also remedies available for conditional sellers or lessors and interim relief pending final determination of a claim.

Aircraft Repossession Under Cape Town Convention in the UAE

Currently, lease accounting encompasses agreements that result in the eventual transfer of ownership of a leased asset from the lessor to the lessee.

Forthcoming new guidance on leases

Lessors and lessees should consult with a CPA tax adviser and carefully address potential tax issues related to lease agreements before an IRS examination or other discovery of costly unintended tax consequences.

Drafting real estate leases with taxes in mind

The lessor accounting model proposed in the 2013 ED similarly met with resistance for many of the same reasons cited for lessee accounting (i.e., the cost and complexity associated with the proposed guidance would outweigh the benefits.) Layered on top of these concerns is the widespread view that current lessor accounting is not deficient in meeting user needs, questioning whether and why there is a need to introduce new accounting for lessors if the current accounting is not broken.

Lease accounting change: it's not over yet

AI had earlier put all its newlyacquired Boeing 787 Dreamliners for sale and leaseback and invited bids from prospective lessors in February after it got approval from the government as part of its turnaround and financial restructuring plans.

Maharaja banks on Dream jets for airlift

TAE[currency]KENT (CyHAN)- The total volume of leasing transactions in Uzbekistan increased 1.4 times amounting to 357 billion soms in January-June, 2013, compared to the same period of 2012, Uzbekistan Lessors Association (ULA) told Trend on Monday.