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The tenancy agreement for real estate is often called a lease, and usually involves specific property rights in real property, as opposed to chattels. In addition to the basics of a rental (who, what, when, how much), a real estate rental may go into much more detail on these and other issues.
The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...
Cy-Fair High School is a secondary school located in Cypress, which is an unincorporated place in Harris County, Texas, near Houston. [3] [4] The school is located along U.S. Highway 290 and is part of the Cypress-Fairbanks Independent School District. Cy-Fair High School is the only CFISD high school with a hyphen in its official name. [3]
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In general, by paying the negotiated fee to the lessor, the lessee (also called a tenant) has possession and use (the rental) of the leased property to the exclusion of the lessor and all others except with the invitation of the tenant. The most common form of real property lease is a residential rental agreement between landlord and tenant. [7]
The first official classes in the area were held in a church. However, in 1884, local residents built a one-room house on donated land. [9] In 1939, an election was held in which voters in the Cypress and Fairbanks school systems approved the creation of the Cypress-Fairbanks Consolidated School District; the measure passed by a vote of 129-66 in Cypress and 90-87 in Fairbanks.