lessor

From Longman Dictionary of Contemporary EnglishRelated topics: Lawlessorles‧sor /leˈsɔː $ -ˈsɔːr/ noun [countable] lawSCLLEND someone who allows someone else to use their house, building, land etc for a period of time for payment → lesseeExamples from the Corpuslessor• To achieve a lower after-tax cash flow as early as possible, lessors normally set up leasing subsidiaries with different year ends.• Is the lessee then in a stronger position and the lessor in a weaker position?• A lease can often be obtained more easily than a loan can be arranged because the lessor retains title to the asset.• In the case of leaseholds, of course, the property may be insured by the lessor under the terms of the lease.• If the lease contains an absolute prohibition on assignment, there is no obligation on the lessor to give consent.• The primary advantage to the lessor in this transaction stems from the tax benefits.• The asset belongs to the lessor, and so capital allowances are not available to the company.• It is also worth noting that an operating lease transfers the risk of obsolescence from the lessee to the lessor.From Longman Business Dictionarylessorles‧sor /leˈsɔː-ˈsɔːr/ noun [countable]LAW someone who allows someone else to use their house, building, land etc for a period of time and in return receives paymentBy renting property out to local businesses, the lessor benefits by obtaining tax deductions that would otherwise be unavailable.Origin lessor (1300-1400) Anglo-French lessour, from lesser; → LEASE2

单词	lessor
释义	lessor From Longman Dictionary of Contemporary EnglishRelated topics: Lawlessorles‧sor /leˈsɔː $ -ˈsɔːr/ noun [countable] lawSCLLEND someone who allows someone else to use their house, building, land etc for a period of time for payment → lesseeExamples from the Corpuslessor• To achieve a lower after-tax cash flow as early as possible, lessors normally set up leasing subsidiaries with different year ends.• Is the lessee then in a stronger position and the lessor in a weaker position?• A lease can often be obtained more easily than a loan can be arranged because the lessor retains title to the asset.• In the case of leaseholds, of course, the property may be insured by the lessor under the terms of the lease.• If the lease contains an absolute prohibition on assignment, there is no obligation on the lessor to give consent.• The primary advantage to the lessor in this transaction stems from the tax benefits.• The asset belongs to the lessor, and so capital allowances are not available to the company.• It is also worth noting that an operating lease transfers the risk of obsolescence from the lessee to the lessor.From Longman Business Dictionarylessorles‧sor /leˈsɔː-ˈsɔːr/ noun [countable]LAW someone who allows someone else to use their house, building, land etc for a period of time and in return receives paymentBy renting property out to local businesses, the lessor benefits by obtaining tax deductions that would otherwise be unavailable.Origin lessor (1300-1400) Anglo-French lessour, from lesser; → LEASE2
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