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  2. Life estate - Wikipedia

    en.wikipedia.org/wiki/Life_estate

    The ownership of a life estate is of limited duration because it ends at the death of a person. Its owner is the life tenant (typically also the 'measuring life') and it carries with it right to enjoy certain benefits of ownership of the property, chiefly income derived from rent or other uses of the property and the right of occupation, during his or her possession.

  3. 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 ...

  4. Leasehold estate - Wikipedia

    en.wikipedia.org/wiki/Leasehold_estate

    Although a tenant does hold rights to real property, a leasehold estate is typically considered personal property. Leasehold is a form of land tenure or property tenure where one party buys the right to occupy land or a building for a given time. As a lease is a legal estate, leasehold estate can be bought and sold on the open market.

  5. Reversion (law) - Wikipedia

    en.wikipedia.org/wiki/Reversion_(law)

    A reversion in property law is a future interest that is retained by the grantor after the conveyance of an estate of a lesser quantum than he has (such as the owner of a fee simple granting a life estate or a leasehold estate).

  6. What To Know About Buying Out a Car Lease - AOL

    www.aol.com/know-buying-car-lease-131400860.html

    Most car leases are the work of automakers' finance departments, also known as captive lenders. ... This might also be a good time to think about other lease-end options, like trading the car in ...

  7. Finance lease - Wikipedia

    en.wikipedia.org/wiki/Finance_lease

    A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset but also some share of the economic risks and returns from the change in the valuation of the underlying asset.

  8. Accounting for leases in the United States - Wikipedia

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

    The value of the leasehold improvements should be capitalized and depreciated over the lesser of the lease life or the leasehold improvements life. If the life of the leasehold improvement extends past the life of the initial term of the lease and into an option period, normally that option period must be considered part of the life of the ...

  9. Find Out if You Can Refinance Before Your Lease Is Up - AOL

    www.aol.com/refinance-lease-200300092.html

    If you end your lease early, you'll be responsible for making the final payments on the car, paying any termination fees, and paying the buyout amount that's in your lease.