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Leases that are not leases: qualification and accounting
Buhuchet v zdravoohranenii (Accounting in Healthcare), 2021On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No.
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The Journal of Finance, 1984
ABSTRACTPrevailing theories in finance and economics suggest that leases and debt are substitutes; an increase in one should led to a compensating decrease in the other. In particular, there are three views on the magnitude of the substitution coefficient. Standard finance theory treats cash flows from lease obligations as equivalent to debt cash flows,
Ang, James, Peterson, Pamela P
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ABSTRACTPrevailing theories in finance and economics suggest that leases and debt are substitutes; an increase in one should led to a compensating decrease in the other. In particular, there are three views on the magnitude of the substitution coefficient. Standard finance theory treats cash flows from lease obligations as equivalent to debt cash flows,
Ang, James, Peterson, Pamela P
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Journal of Empirical Legal Studies, 2021
We offer the first large‐scale descriptive study of residential leases, based on a novel dataset of ~170,000 residential leases filed in support of over ~200,000 Philadelphia eviction proceedings from 2005 through 2019. These leases are highly likely to contain unenforceable terms, and their pro‐landlord tilt has increased sharply over time.
Anton Strezhnev +2 more
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We offer the first large‐scale descriptive study of residential leases, based on a novel dataset of ~170,000 residential leases filed in support of over ~200,000 Philadelphia eviction proceedings from 2005 through 2019. These leases are highly likely to contain unenforceable terms, and their pro‐landlord tilt has increased sharply over time.
Anton Strezhnev +2 more
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2014
This chapter discusses the leasehold estate, or ‘term of years absolute’—more commonly referred to as simply a ‘lease’. It begins by defining the most frequently used terms in this area of law, followed by some examples of leases in practice. It discusses the creation of a lease and explains the essential characteristics of a lease, including whether ...
Sandra Clarke, Sarah Greer
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This chapter discusses the leasehold estate, or ‘term of years absolute’—more commonly referred to as simply a ‘lease’. It begins by defining the most frequently used terms in this area of law, followed by some examples of leases in practice. It discusses the creation of a lease and explains the essential characteristics of a lease, including whether ...
Sandra Clarke, Sarah Greer
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Leasing and Maintenance of Leased Assets
2014As discussed in Chap. 1, individuals, businesses and governments use a variety of engineered objects (products, equipment, plants and infrastructure) in their daily operations. The traditional approach has been to acquire an object using one of the following two methods: (1) Sale for cash: outright purchase. (2) Conditional sales contract on a deferred
D. N. P. Murthy, Nat Jack
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To Lease or Not to Lease from Storage Clouds
Computer, 2010In this paper, storage clouds are online services for leasing disk storage. A new modeling tool, formulated from empirical data spanning many years, lets organizations rationally evaluate the benefit of using storage clouds versus purchasing hard disk drives. The business of selling infrastructure as a service through the Internet is growing.
Edward B. Walker +2 more
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2018
All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter focuses on a key feature of a lease: its ability to count as a property right.
Ben McFarlane +2 more
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All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter focuses on a key feature of a lease: its ability to count as a property right.
Ben McFarlane +2 more
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2020
This chapter examines the lease. Leases embrace a multiplicity of contexts from the residential to the commercial to the agricultural. This chapter considers the essential nature and ingredients of a lease; focusing on the central distinguishing of leases: exclusive possession.
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This chapter examines the lease. Leases embrace a multiplicity of contexts from the residential to the commercial to the agricultural. This chapter considers the essential nature and ingredients of a lease; focusing on the central distinguishing of leases: exclusive possession.
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1989
On the termination of the contractual tenancy between the parties, a statutory-protected tenancy will arise if the property falls within the limits prescribed by the Rent Act 1977 or Housing Act 1988. If the demised premises are commercial premises, then the tenant may have a right to a continuation tenancy under s.24 Landlord & Tenant Act 1954, Part ...
Godfrey Cole, Margaret Wilkie
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On the termination of the contractual tenancy between the parties, a statutory-protected tenancy will arise if the property falls within the limits prescribed by the Rent Act 1977 or Housing Act 1988. If the demised premises are commercial premises, then the tenant may have a right to a continuation tenancy under s.24 Landlord & Tenant Act 1954, Part ...
Godfrey Cole, Margaret Wilkie
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