Lease in a sentence

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership of the underlying asset, and classied as an operating lease if it does not.

Lease assets are depreciated using the straight-line method over the lease term. Periodic adjustments are made for any re-measurements of the lease liabilities and impairment losses, assessed in accordance with the Group's impairment policies.

Lease liabilities are measured at the present value of the payments to be made over the lease term at the commencement of the lease are discounted using the lessee's incremental borrowing rate.

Do You Have an Operating Lease or Finance Lease?

Equipment that is under an operating lease is owned and depreciated by Civista until the end of the lease term.

In terms of lease liabilities, yes, we're taking on more chartered tonnage, so you'll expect naturally for 2024 to see an uptick in the cash out associated with lease liability repayments.

I've increased Dorchester's estimated value to $33 per unit to reflect its large Q4 2023 lease bonus payments and the potential for occasional additional large lease bonus payments.

Last year, it executed 237 lease transactions comprising new aircraft leases, follow-on leases and lease extensions.

Lease term: The length of the lease, the specific period including the start and end dates.

Mr Catcheside said: “We had a break in the lease and we had to make a decision whether it was worth soldiering on for the full term. If we had seen out the lease I just don’t think we would be making any money over the next few years.

So onshore, you have blanket areas of reserves that if you drill a well on a lease and you own the surrounding leases, you get a multiple on those reserves as you drill that one lease.

The Coalition and several community colleges, including City College, have been lawmakers to shift from lease-revenue bonds issued by community colleges to state-issued lease-revenue bonds.

At this time, we stated that we could do no more and reminded the lease holder of their obligation to manage the toilets, as per the terms of their lease.

Hence, these positive leasing spreads suggest that Healthpeak could attain higher rental rates upon lease renewals than the previous lease terms.

It consequently voided the lease contract that converts 247 hectares of Camp John Hay into a tourism estate and restored the parties to their positions prior to the lease agreement.

Jones said with the help from friends in the State House, CVS was convinced to put it up to lease and it currently is advertised as for lease.

Sure enough, the company’s lease rate is about one-third the price per square foot compared with what it would have paid for a new lease in Seattle if it had stayed five years ago.

They agreed there should be 25-year rolling lease for the building and they delegated the decision to agree the final terms of the lease to the council's director of resources subject to an approved case from the group.

As the majority of aircraft with Indian airlines are on the lease, they are currently seeking deferral of lease rentals by six months.

In late April, Hartz announced that it had failed to make the current lease payment due on its master lease agreement with the ABS entity.