It was beyond all argument superior to the telephones then in use and the lessees
of Bell telephones clamored with one voice for "a transmitter as good as Edison's.
There's only a little bit of the vineyard that isn't abandoned-- just enough to make wine for the present Italian lessees
, who are running a poverty-stricken milk ranch on the leavings of the soil.
May 14, 2013 /PRNewswire/ -- LeaseAccelerator announced today that it has published a new lease accounting whitepaper for lessees
that explains the new 2013 FASB Exposure Draft, which the FASB is expected to release later this week.
Since more companies are involved in leasing transactions as lessees
rather than as lessors, the following focuses on how the proposed standard is expected to affect lessees
To help lessees
better understand the leasehold system and how it works, the Association of Residential Managing Agents (ARMA) and the Leasehold Advisory Service (LEASE) have updated and re-launched one of their key guidance booklets: Living in Leasehold Flats.
With regards to the lessee
, we have considered the tax treatment of lessees
in Germany, the UK and the US.
MUCH is said about, and comments made on, the way landlords and managing agents should conduct themselves in delivering management services to blocks of leasehold flats - services that enable lessees
to enjoy their home and the community in which they live.
For accounting purposes, finance leases are treated as seller-financed sales of property by lessors to lessees
Appraisers of business properties for a lessor owed a duty to lessees
who had exercised options to purchase the properties at a price that was based on the appraisal, according to an Illinois appellate court.
Usually, rent on commercial property is based on about 5 percent of the property's market value, and lessees
are responsible for property taxes, said Clarence Martin, DWP waterworks engineer.
The RTM was brought in as a vital power for lessees
to combat poor management by the freeholder.
In its present position, paragraph 31 may be interpreted by lessees
as confirming their eligibility to claim input tax credits (ITCs), because affected taxpayers may stop reading once they encounter an example where the lessor can claim an ITC for the repair services.