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An agreement between two parties whereby one party allows the other to use his/her property for a certain period of time in exchange for a periodic fee. The property covered in a lease is usually real estate or equipment such as an automobile or machinery. There are two main kinds of leases. A capital lease is long-term and ownership of the asset transfers to the lessee at the end of the lease. An operating lease, on the other hand, is short-term and the lessor retains all rights of ownership at all times.


To rent out.

References in periodicals archive ?
Let's say they are allowed to compete also in rugby league, hockey, the grand prix circuit and the cricket county championships.
As an illustration, let's say Joan Brown, the owner of a manufacturing facility, had a cost segregation study performed in 2000 that reclassified $1 million of real property as section 1245 property.
Whereas in the past, let's say 40 years ago, the graduation rate at many colleges would have been higher, we also must understand that the demographics of the students enrolling in these schools was very different.
Let's say a man then sorts the bin out for the first time in 15 years.
Depending on how they're configured, the resulting experience will suggest a whirlwind of autumn leaves, let's say, or, in the words of one artwork label, a cross section of a pond seen seconds before being pelted by a hot pink rainfall.
Let's say you're a high school senior and you get a gift certificate to Target, but you don't shop at Target.
If I go from high-intensity combat to, let's say, humanitarian aid later on, I can now say, 'OK, I need a pediatric unit,'" he concluded.
If a company of $500 million or $1 billion in annual sales has to spend, let's say, a total of $1 million to pay for more independent directors, support them with staff, pay for more directors' and officers' insurance, design new internal control systems and spend more time in board meetings, that's a material cost.
Let's say that a company pays a dividend of 10 cents a share, and you own 100 shares.
Let's say you were given the task of indexing one zillion stories a night.