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The Economics of Accounting for Property Leases
Accounting Horizons, 2016SYNOPSIS This paper explores firms' decisions to own or lease buildings, the economics underlying those decisions, and the accounting ramifications. We provide a theoretical argument and empirical evidence to suggest that firms that require highly specific buildings in their operations are more likely to own, rather than to lease, their ...
Jilnaught Wong +2 more
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Law of Leases of Real Property
The Yale Law Journal, 1931W. W. Ferrier, Clarence M. Lewis
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Commercial lease terms and the property cycle
Facilities, 1999The importance of taking corporate real estate decisions given a cyclical property market is discussed and illustrated. Ownership and leasing are described. Commercial lease terms are discussed in the context of the recent property cycle in Melbourne, Australia. A case study shows that the profitability of business units can be severely affected if the
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Transfer of the Institution's Property for Lease
2016Отмечается целесообразность передачи учреждениями имущества в аренду с учетом выполняемых ими функций. Рассматривается влияние позиции, отраженной в акте официального толкования права относительно возможности передавать имущество учреждения внаем на содержание законодательства.
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Structure–property–function relationships of natural and engineered wood
Nature Reviews Materials, 2020Chaoji Chen, Yudi Kuang, Shuze Zhu
exaly
Artificial channels for confined mass transport at the sub-nanometre scale
Nature Reviews Materials, 2021Jie Shen, Gong-Ping Liu, Yu Han
exaly
Landlord and Tenant. Real Property. Oil Lease. Whether Oil Lease Is Real Property
Columbia Law Review, 1928openaire +1 more source