lessor

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lessor

a person who grants a lease of property

lessor

The person granting a possessory interest in buildings, property, etc., by lease.
References in periodicals archive ?
While there is a fair amount of homogeneity in the business models of aircraft lessors, distinctions can be made between their leverage appetites and fleet profiles, in part informed by the ownership structure of the lessor and the potential for strategic and/or financial support to be extended to the lessor from the parent company.
Lessors are encouraged to register for the GLN at www.
Ernst & Young does not believe that the proposals related to lessor accounting are as fully developed as the proposals for lessee accounting.
Equipment leasing, to put it simply, is the means by which one party, the lessor, lays out a capital sum for the acquisition of an asset, and another person, the lessee, uses that asset and in return pays a fee including rent, to the lessor.
The car must come back to the lessor in its original condition or you pay to restore it.
Put another way, that's all taxes except for any income taxes that the lessor would have to pay in connection with the lease.
The present value of lease rentals which the lessor will receive from the lessee does not exceed 90 per cent of the fair value of the asset.
While both the lessor and lessee are certainly aware that in reality there is n such thing as "free rent," a rent holiday can often be a mutually advantageous arrangement.
It follows, therefore, that unlike an ordinary lease where there are only two parties involved (the lessee and the lessor), in a leveraged lease there are three parties (the lessee, the lessor and the term lender).
As airlines have struggled in the face of ongoing operating pressure, driven by air travel demand shocks and extreme fuel price volatility, aircraft lessors have filled important financing gaps that grew as debt capital markets tightened and airline credit quality weakened.
Our clients use the Global Lessor Network to find lessors and send them leasing opportunities that match the lessors' interests and capabilities - everything from forklifts to cars, trucks, and IT equipment," says Doug Slais, VP Client Services.