lessor


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  • noun

Synonyms for lessor

someone who grants a lease

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References in periodicals archive ?
Taipei/New York: Chinese aircraft lessors have expanded aggressively in recent years, both in their domestic market and internationally, which is helping the industry to meet rising demand from aircraft traffic.
Chapter III, Articles 8 to 15 of the Cape Town Convention provide a lessor or financier with a set of remedies in the event of a debtor's default, and these remedies include taking possession of the equipment.
In the future, for leases that are greater than 12 months, the lessor will continue to report the underlying asset, while the lessee will report a lease asset, a separate intangible asset that represents the lessee's legal right to use the underlying asset during the term of the lease.
Fitch Ratings said it has completed a peer review of five rated aircraft lessors, resulting in the affirmation of the long-term Issuer Default Ratings (IDRs) of AerCap Holdings N.
Speaking after the lessor placed the biggest order in its 20-year history, for 82 Boeing jets worth $8.
Exceptions For the lessor, the proposed solution from FASB and IASB eliminates the distinction between capital and operating leases but does not adopt either approach as the new unified accounting model.
The Lessor and the Lessee may be referred to jointly as the "Parties," and each separately as a "Party.
An operating lease, put simply, is a lease where the lessor takes residual risk on the asset and rent is broadly based on the actual cost (including depreciation) and profit margin to the lessor, with the lessor taking back the asset at the end of the lease.
A lease agreement involving related parties can be a vehicle for shifting income and deductions, as well as a disguise for other transactions between the lessee and a related lessor.
Leveraged leases can provide tax benefits to the lessor, and the accounting for such transactions can be significantly influenced by the timing of tax benefits provided to the lessor.
TEI's recommendations pertain to paragraphs 31 and 35, both dealing with vehicle repairs for a leased vehicle covered by an insurance policy, and paragraph 32, dealing with repairs for a leased vehicle if the lessor is not the recipient of the service.
Here, the lessor has leased $80 million of equipment to the lessee, borrowing 70 percent of the total cost from a third party lender.
Now, the lessor can (and should) have its own business auto policy to properly protect its interests; but, there are some endorsements that can be attached to the lessee's BAP and the lessor's BAP that address the legitimate concerns of the lessor.
You pay for excessive wear and tear as defined by the lessor.
Such renewals may be automatic or may require you, the lessee, to notify the lessor of your intent to renew the term.