lessor

Related topics: Law

les·sor /leˈsɔː $ -ˈsɔːr/ noun [countableC]

lawSCLLEND someone who allows someone else to use their house, building, land etc for a period of time for payment 出租人 → lessee

Examples from the Corpus

lessor• To achieve a lower after-tax cash flow as early as possible, lessors normally set up leasing subsidiaries with different year ends.• Is the lessee then in a stronger position and the lessor in a weaker position?• A lease can often be obtained more easily than a loan can be arranged because the lessor retains title to the asset.• In the case of leaseholds, of course, the property may be insured by the lessor under the terms of the lease.• If the lease contains an absolute prohibition on assignment, there is no obligation on the lessor to give consent.• The primary advantage to the lessor in this transaction stems from the tax benefits.• The asset belongs to the lessor, and so capital allowances are not available to the company.• It is also worth noting that an operating lease transfers the risk of obsolescence from the lessee to the lessor.

From Longman Business Dictionary

lessorles·sor /leˈsɔː-ˈsɔːr/ noun [countableC]LAW

someone who allows someone else to use their house, building, land etc for a period of time and in return receives payment

By renting property out to local businesses, the lessor benefits by obtaining tax deductions that would otherwise be unavailable.

Origin lessor

(1300-1400) Anglo-French lessour, from lesser; → LEASE2

词汇	lessor
释义	lessor Related topics: Law les·sor /leˈsɔː $ -ˈsɔːr/ noun [countableC] lawSCLLEND someone who allows someone else to use their house, building, land etc for a period of time for payment 出租人 → lessee Examples from the Corpus lessor• To achieve a lower after-tax cash flow as early as possible, lessors normally set up leasing subsidiaries with different year ends.• Is the lessee then in a stronger position and the lessor in a weaker position?• A lease can often be obtained more easily than a loan can be arranged because the lessor retains title to the asset.• In the case of leaseholds, of course, the property may be insured by the lessor under the terms of the lease.• If the lease contains an absolute prohibition on assignment, there is no obligation on the lessor to give consent.• The primary advantage to the lessor in this transaction stems from the tax benefits.• The asset belongs to the lessor, and so capital allowances are not available to the company.• It is also worth noting that an operating lease transfers the risk of obsolescence from the lessee to the lessor. From Longman Business Dictionary lessorles·sor /leˈsɔː-ˈsɔːr/ noun [countableC]LAW someone who allows someone else to use their house, building, land etc for a period of time and in return receives payment By renting property out to local businesses, the lessor benefits by obtaining tax deductions that would otherwise be unavailable. Origin lessor (1300-1400) Anglo-French lessour, from lesser; → LEASE2
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