lessor


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  • noun

Synonyms for lessor

someone who grants a lease

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References in periodicals archive ?
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.
Keeler continued, "While we run a variety of leasing programs for global manufacturers, over the last few years we have seen considerable growth from manufacturers who already have a mature vendor program that they run themselves or in partnership with an international lessor, such as DLL, CIT, GE Capital, Macquarie, or Societe Generale.
Ernst & Young does not believe that the proposals related to lessor accounting are as fully developed as the proposals for lessee accounting.
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.
A lessor who is a registrant is eligible to claim an ITC for GST/HST paid on vehicle repairs for a leased vehicle covered by an insurance policy, if the lessor is the recipient of the repairs and the other conditions in section 169 respecting ITCs are satisfied.
The lessor owns the car, unless the lessee options to buy it at the end-of-term or refinances the remaining amount.
Put another way, that's all taxes except for any income taxes that the lessor would have to pay in connection with the lease.
Setting the price isn't an exact science, and both the lessee and the lessor are exposed to potential risks.
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.
The provider's closer association with the lessor hospital may hinder its ability to develop working relationships with other referral sources in the community, especially those which compete directly with the lessor hospital.
While the lessor and lessee eventually agree on an economic deal, the tax consequences arising from certain structures can sometimes catch one or both of the parties by surprise.
A lessor owns the property and transfers the right to use the property to a lessee who in turn pays rent for this privilege.
The second is to provide sale-leaseback financing, where an airline purchases the aircraft from the manufacturer and resells it to the lessor, which provides an operating lease.
8, 2011 /PRNewswire/ -- Ecologic Leasing Services announced today that it has launched The Global Lessor Network 2.