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75 Resources for

lessor

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Lessor: the person who provides the asset being leased; Lessor definition on BNET »

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Sycuan Tribal Development Corp. has leased 3,369 square feet of office space at RSD Hilton Head, 1530 Hilton Head Road in El Cajon, from RSD Hilton Head LLC: Sycuan Tribal Development Corp. has leased 3,369 square feet of office space at RSD Hilton Head, 1530 Hilton Head Road in El Cajon, from RSD Hilton Head LLC. The property, leased for five years at $547,428, will be used for tribal development office space. The lessee and lessor were represented...; Tags: Cushman & Wakefield, Hilton Hotels Corp., lessor; Research articles 2008-09-08
The U.S. Army has leased 1,215 square feet of retail space from Otay Commercial One LLC for $307,671: The U.S. Army has leased 1,215 square feet of retail space from Otay Commercial One LLC for $307,671. The property, located at 1392 E. Palomar St., Suite 408, in Chula Vista, is leased for 60 months. Mike Clark and Joe Yetter of Grubb & Ellis|BRE Commercial represented the lessor. Jonathan...; Tags: lessor, U.S. Army; Research articles 2007-11-26
Top Styles Family Hair Salon has leased 900 square feet of retail space from Mission Douglas Investments LLC for $114,696: Top Styles Family Hair Salon has leased 900 square feet of retail space from Mission Douglas Investments LLC for $114,696. The property, located at 3915 Mission Ave., Suites 8 and 9, in Oceanside, is leased for 60 months. Lori Gertsch of D.W.A. Smith & Co. represented the lessee. Doug Hogan...; Tags: lessor, Salon; Research articles 2007-11-05
Grant Tucker Properties LLC has leased 1,500 square feet of retail space to H&R Block Enterprises Inc. for 56 months for $392,054: Grant Tucker Properties LLC has leased 1,500 square feet of retail space to H&R Block Enterprises Inc. for 56 months for $392,054. The property is located in La Costa Plaza at the northeast corner of La Costa Avenue and El Camino Real in Carlsbad. Bob Rodewald of James Crone &...; Tags: H&R Block Inc., lessor; Research articles 2007-10-08
[1054] Royalty withholding tax on non-resident lessor of equipment.: Byline: Terry Hayes Jun 20, 2007 (Weekly Tax Bulletin - ABIX via COMTEX) -- The Australian Taxation Office ATO issued Draft Taxation Determination TD 2007/D12 on 6 June 2007. "Royalty withholding tax on non-resident lessor of equipment", for which the ATO is seeking...; Tags: Australian Taxation Office, FINANCE, lessor, payment, Taxes; Research articles 2007-06-20

PE or no PE? A lessor's question?: Byline: David Pritchard and Andre Spnovic Jan 18, 2007 (Taxation in Australia - ABIX via COMTEX) -- The taxation of substantial equipment let from non-resident lessors no longer seems simple. Like the OECD, the Australian Taxation Office held that the presence of the...; Tags: Australian Taxation Office, FINANCE, lessor, Taxes; Research articles 2007-01-18
COURT DECISIONS: Digested from case reports published in Westlaw, West Publishing Co., St. Paul, MN Did exclusive agent act as "broker"? In October 1999, Brandon Windom, a minor, broke his femur while he was participating in a football practice with the Capital Trail Football League, a football program for minors....; Tags: accident, exclusion, FINANCE, Harley Davidson, Insurance, lessor; Research articles 2006-11-01
Residual Values-Accounting for Exchanges of Risk and Value: Conservatism must be your guide. Equipment ownership is a hallmark of equipment leasing that sets it apart from other types of financing transactions. However, an equipment lessor may not desire to be exposed to all the risks of equipment ownership, especially the risk of a decline in the...; Tags: accounting, asset, FINANCE, Financial Accounting Standards Board, guarantor, income, investment, lease, lessor; Research articles 2006-07-01
Cape Town Treaty: Perfecting Interests in Aircraft Under the New Law, The: Aircraft lessors will need to promptly change their closing procedures to meet the new rules. Otherwise, their aircraft interests may not be perfected. Prior to March 1, 2006, in order to perfect an interest in a U.S.-registered aircraft, a lender or lessor only needed to file documents with...; Tags: Administrator, aircraft, FAA, lessor, Manufacturing; Research articles 2006-07-01
Portland Real Estate Transactions: March 22, 2006: OREGON LEASE // Industrial * Pirates Choice LLC has leased 3,284 square feet at 3365 S.E. 20th Ave. in Portland from Bruun Properties. Brett Bayne and Mike Vendenburgh of Macadam Forbes represented both parties. LEASE // Office *...; Tags: H&R Block Inc., lessor, Portland; Research articles 2006-03-22
Making Your Information Technology Investment Count: Despite the economic body blows of Hurricanes Katrina and Rita, CIOs polled by Deutsche Bank in the fall were more bullish about investing in IT than they were in August. Overall, CIOs predicted IT budgets will grow nine percent over the next year. Nearly half of those polled expect to...; Tags: asset, FINANCE, financing, International Data Corp., investment, leasing, lessor, PC; Research articles 2006-03-01
Theory vs. Practice: The challenge of international convergence to U.S. tax leasing. During 2005, the global convergence of financial accounting experienced a sea change. In the wake of lASB's Improvements Project, preparers began issuing harmonized financial statements. In the interest of short-term convergence, FASB moved the accounting for share-based payments, inventories,...; Tags: accounting, asset, FINANCE, income, lease, leasing, lessor, sec, Taxes, theory, U.S.; Research articles 2006-03-01
Summary of Significant Judicial Developments Affecting Asset-Based Lending: Part Two: Bankruptcy In re Prussia Assocs., 322 B.R. 572 (Bankr. E.D. Pa. 2005) ("Formula Rate" instructive but not mandatory in chapter 11 cases.) In 2004, the Supreme Court, in a 5-4 decision rendered in Till v. SCS Credit Corp., 541 U.S. 465 (reported on in the September/October issue of The Secured...; Tags: asset, bankruptcy, Cir, consolidation, creditor, debtor, DIP, J.P. Morgan Chase & Co., lessor, Litigation, merger; Research articles 2006-03-01
White Marsh-based Williams Scotsman Intenational spotlighted on Wall: Williams Scotsman International Inc., of White Marsh, a lessor of mobile office and storage units, whose stock trades on the Nasdaq stock market under the symbol WLSC, said it has been selected to open the Nasdaq for trading on Friday at 9:30 a.m. Gerry Holthaus, the company's chairman, president and...; Tags: HARDWARE, lessor, MARKETING, mobile, Nasdaq Stock Market Inc., Storage; Research articles 2006-01-04
Lessee construction allowances.: A landlord may induce a prospective tenant to lease space by arranging to reimburse the tenant for costs incurred to make leasehold improvements or build-outs ("lessee construction allowances"). The most critical tax issue that arises is whether the allowance payments should be included in the tenant's...; Tags: allowance, FINANCE, income, Internal Revenue Service, lease, lessor, Sec, Taxes, tenant; Research articles 2005-10-01
We're Growing: According to the new Survey of Industry Activity, equipment leasing is a good business to be in. Anecdotally at least, it's been hard to get a grip on the actual health of the leasing industry in the last couple of years. When asked, some lessors said their business...; Tags: Construction, FINANCE, HARDWARE, leasing, lessor, Semiconductor Industry Association, Semiconductors; Research articles 2005-09-01
Punitive Damages for Breach of Contract: The California Supreme Court finds fraud based on contractual compliance certificates. A recent California Supreme Court decision emphasizes the significance of ongoing compliance certification requirements in commercial contracts and thus highlights an increased need for those on the "front-end" of documenting deals to pay careful attention to provisions...; Tags: California Supreme Court, certification, compliance, Dana Corp., fraud, lessor, misrepresentation, Quality; Research articles 2005-08-01
Identifying Capital and Operating Leases: Payments for leased corporate assets must be accounted for in financial statements, to accurately reflectthe company's financial obligations. There are two accounting methods, one for each type of lease: "operating" or "capital."The FASB Financial Accounting Standards Board has developed objective criteria to help managers identify the type of lease based...; Tags: BNET Editorial, Asset management, Operational accounting, Financial Planning, Financial accounting, tax, payment, lessor, leasing, lease, interest rate, insurance, financing, financial statement, financial reporting, Financial Accounting Standards Board, financial, benefit, balance sheet, asset, agreement, accounting; Articles 2007-08-13
Illinois appellate court rules lawsuit can proceed to arbitration: (This article originally ran in the St. Louis Daily Record, St. Louis, MO, another Dolan Media publication.) The 7th U.S. Circuit Court of Appeals ordered 14 airplanes leased by United Airlines repossessed, putting an end to the legal purgatory engulfing United and its lessors' indenture trustees. ...; Tags: arbitration, bankruptcy, lawsuit, lessor, Litigation, Manufacturing, United Airlines, upshot; Research articles 2005-05-17
Decision Points: Where Experience Provides Direction: The Alta Group, established in 1992, is made up of more than 25 seasoned international professionals committed to the asset finance industry, including former CEOs, company founders and industry thought leaders. The leasing industry has experienced a recent regulatory bombardment, with each new pronouncement more narrowly defining and...; Tags: FINANCE, Financial Accounting Standards Board, leasing, lessor, SALES; Research articles 2005-05-01