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  2. Closed-end leasing - Wikipedia

    en.wikipedia.org/wiki/Closed-end_leasing

    Closed-end leases are so called because they run for a fixed term, and the lessor and lessee agree in the lease contract what the residual value of the property being leased will be. In most cases (particularly in retail motor vehicle leases), the lessee has an option to purchase the property for the agreed residual value at the end of the ...

  3. List of legal abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_abbreviations

    A Law Reference Collection, 2011, ISBN 1624680003 and ISBN 978-1-62468-000-7 Trinxet, Salvador. Trinxet Reverse Dictionary of Legal Abbreviations and Acronyms , 2011, ISBN 1624680011 and ISBN 978-1-62468-001-4 .

  4. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    At the same time, the asset is depreciated. If the lease has an ownership transfer or bargain purchase option, the depreciable life is the asset's economic life; otherwise, the depreciable life is the lease term. Over the life of the lease, the interest and depreciation combined will be equal to the rent payments.

  5. Leasehold estate - Wikipedia

    en.wikipedia.org/wiki/Leasehold_estate

    An oral lease for a tenancy of years that violates the statute of frauds (by committing to a lease of more than—depending on the jurisdiction—one year without being in writing) may create a periodic tenancy, the construed term being dependent on the laws of the jurisdiction where the leased premises are located. In many jurisdictions the ...

  6. Lease - Wikipedia

    en.wikipedia.org/wiki/Lease

    The narrower term 'tenancy' describes a lease in which the tangible property is land (including at any vertical section such as airspace, storey of building or mine).A premium is an amount paid by the tenant for the lease to be granted or to secure the former tenant's lease, often in order to secure a low rent, in long leases termed a ground rent.

  7. The Qualified Business Expense Tax Credit Expires Soon ... - AOL

    www.aol.com/qualified-business-expense-tax...

    While you're still in the same tax bracket, you'd pay just $17,600 -- meaning you'll save $4,400 in taxes. Larger businesses with higher profits, of course, save more. Let's say your business ...

  8. Aslan v Murphy - Wikipedia

    en.wikipedia.org/wiki/Aslan_v_Murphy

    Aslan v Murphy and Duke v Wynn [1989] EWCA Civ 2 is an English land law case deciding whether an occupier was a tenant or, instead, a lodger.. The case confirmed the anti-avoidance principles which apply to interpreting whether a habitation arrangement is a lease or a licence (to occupy).

  9. 99-year lease - Wikipedia

    en.wikipedia.org/wiki/99-year_lease

    Due to the influence of the ideas of Henry George at the time the Australian Capital Territory (ACT) was established in the early 20th century, all land in the ACT is held under 99-year leases, the first of which expired in 2023. [4] The 99-year lease concept has been more common under the civil law regimes when it comes to concessions of ...