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.

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References in periodicals archive ?

Chinese-backed aircraft lessors are competing aggressively in the global market across the spectrum of future aircraft orders, new delivery transactions, and the leasing of older aircraft.

Fitch: Chinese Aircraft Lessors Shaking up Global Market

However, when ratifying the Cape Town Convention, the UAE made a number of Declarations under the convention, one of which is that where Cape Town Convention remedies are available to the lessor without the need for an application to court (so called self- help remedies); such remedy may only by be exercised by application to court.

Aircraft Repossession Under Cape Town Convention in the UAE

Similarly, lessors will recognize revenue in the same manner.

Forthcoming new guidance on leases

The aircraft finance market has remained healthy and is expected to continue this trend during the remainder of the year, with aircraft lessors benefitting from strong liquidity provided by a balanced group of funding sources including the capital markets (e.

Fitch announces aircraft lessor peer review

Now that the airlines have consolidated there, they are going to be very profitable," said Martin, an industry veteran of more than 25 years, who has overseen Singapore-based BOC Aviation's rise to become the world's fifth largest lessor by fleet value after joining the company in 1998.

Rising N. American plane demand boosts leasing market

It is the belief of the authors here that the proposed exceptions to the model for investment property and short-term leases are indicators of a difference between the economic substance of certain leases unrelated to the term of the lease, the nature of the property or whether the lessor accounts for the property at amortized cost or at fair value.

All leases aren't created equal

As with all financing structures, compliance with Shari'ah will depend on the detail of the arrangements, but the basic requirements are that the duration of the lease and the rental payments are agreed in advance of each rental period and the lessor retains certain rights of ownership, e.

Taxing issues

If a question exists as to the reasonableness of the rent, the parties may consider adding a clause to the agreement (before entering into it) providing for repayment by the lessor of any disallowed rents.

Renting property to an LLC

In its present position, paragraph 31 may be interpreted by lessees as confirming their eligibility to claim input tax credits (ITCs), because affected taxpayers may stop reading once they encounter an example where the lessor can claim an ITC for the repair services.

Revised GST memorandum 17.16 - GST/HST treatment of insurance claims: March 29, 2005

Today, the lessor could do the same deal at a significantly higher yield.

Transaction gone bad? You can avoid the courtroom

CA 20 01 also makes the lessor named in the schedule an additional insured under the named insured's BAP, allowing that lessor to have the benefit of the coverages afforded to each insured under that BAP.

9 Auto leasing & rental coverage

The car must come back to the lessor in its original condition or you pay to restore it.