lease

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lease

1. a contract by which property is conveyed to a person for a specified period, usually for rent
2. the instrument by which such property is conveyed
3. the period of time for which it is conveyed

Lease

An agreement granting permission of a property for a specified time period, usually for a specific amount of rent, without transferring ownership.

lease

[lēs]
(industrial engineering)
Contract between landowner and another granting the latter the right to use the land, usually upon payment of an agreed rental, bonus, or royalty.
A piece of land that is leased.
(textiles)
A means of keeping warp threads in position during weaving and beaming by passing them alternately over and under a set of rods.

lease

A contract transferring the right of possession of buildings, property, etc., for a fixed period of time, usually for periodical compensation called rent.
References in periodicals archive ?
The Leasing Association of Pakistan (LAP) does not maintain statistics on province-wise break-up of leasing portfolio.
Other government agencies and organizations taking part in the "Keys to Vehicle Leasing" educational effort are the American Financial Services Association (AFSA), the AFSA Education Foundation, the Arizona Attorney General, the Association of Consumer Vehicle Lessors, the Cooperative Extension System, the Federal Trade Commission, the Florida Attorney General, the National Automobile Dealers Association, and the National Vehicle Leasing Association.
The Equipment Leasing Association is a nonprofit organization headquartered in Arlington, Va., representing more than 800 member companies that provide a variety of asset-based financial products, primarily equipment leasing.
Know Your Lessor--Your leasing firm should be financially healthy, knowledgeable of foundries, and have a reputation for high business ethics.
"Leasing seems to work best for large landowners," says Hall.
"When leasing became mainstream, it was necessary to refine the policies, and any time the masses get hold of something, there are going to be abuses," he says, referring to the updated Regulation M law, which is enforced by the Consumer Leasing Act.
A business leasing a car can deduct the full Payment subject to addback of an amount taken from an annually issued IRS table under temporary regulation section 1.28Of-7T(a)(2)(iv), multiplied by the business-use percentage).
Offhand, leasing may beat buying when it comes to tax benefits.
1.168(i)-2 targets gets a commonly used tax-exempt leasing structure known as an "accelerator" or "replacement lease." Under the 1984 Pickle-Dole legislation, property leased to a tax-exempt entity (including foreign entities) must be depreciated over a recovery period not less than 125% of the lease term.
Find out how smart leasing arrangements can cut your costs -- for software, too -- and relieve the pressure on your balance sheet.
This issue, Impact of Nonsubstantive Lessors, Residual Value Guarantees, and Other Provisions in Leasing Transactions, considers whether a lessee should consolidate a special-purpose entity (SPE) lessor in a transaction structured to be an operating lease.