Leases

A lease is a contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset. Property, buildings and vehicles are common assets that are leased. Industrial or business equipment is also leased. Broadly put, a lease agreement is a contract between two parties, the lessor and the lessee. The lessor is the legal owner of the asset, while the lessee obtains the right to use the asset in return for regular rental payments. The lessee also agrees to abide by various conditions regarding their use of the property or equipment. For example, a person …

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Publications

CASE: Centre for the Analysis of Social Exclusion · 17 April 2024 English

(Tenant, Mile End) Resident engagement and capacity building Resident engagement has been established within the structures and organisation of EastendHomes from the very beginning due to the extensive consultation through …

vulnerable households, • Maintaining tenancies and leases and avoiding homelessness through effective timely


PIK: Potsdam-Institut fur Klimafolgenforschung · 11 April 2024 English

The rapid growth of clean energy technologies is driving a rising demand for critical minerals. In 2022 at the 15th Conference of the Parties to the Convention on Biological Diversity …

Moreover, deforestation within current mining leases suggests that the rate of mining- related forest


HBS: Heinrich Boll Foundation · 11 April 2024 English

Contested Mobility Norms in Africa 4/ 86 through a set of sub-norm statements that look at the place of migration in the process of development, the political economy of migration, …

https://www.afdb.org/en/news-and-events/press-re- leases/diasporas-remittances-investment-and-expertise-vital-africas-fu-


IFRI: Institut Français des Relations Internationales · 9 April 2024 English

The United States (US) reliance on foreign supplies of raw and processed critical minerals is pressing Washington to devise a strategy to secure short-, medium- and long-term solutions. Pressure only …

land withdrawal and the cancellation of mineral leases, as was the case for Twin Metals in Minnesota,


CEB: Council of Europe Development Bank · 9 April 2024 English

CEB Report of the Governor 2023 Report of the Governor 2023 CEB | Report of the Governor 2023 | a Cover photo: A resident from a displaced population settles into …

Europejski Job creation and maintenance by co-financing leases for eligible MSMEs throughout Poland. The EFL 200 SG Equipment Partial financing, in the form of leases, of eligible investments undertaken by MSMEs across


RAND Corporation · 8 April 2024 English

These are the RAND Corporation's financial statements for the fiscal years ended September 30, 2023 and 2022.

Company changed the manner in which it accounts for leases in 2023. Our opinion is not modified with respect Right-of-use assets - operating leases 86,637 - In February 2016, the FASB issued ASU 2016-02, Leases (ASC 842). The standard requires recognition of 2021. In July 2018, the FASB issued ASU 2018-11, Leases (ASC 842): Targeted Improvements, which provides standard. Additionally, RAND elected not to record leases with an initial term of 12 months or less on the


World Bank Group · 8 April 2024 English

owns Forestal San Pedro and Forestal Apepu. Arbaro leases land used for cattle grazing. Arbaro’s US$60 million


CEB: Council of Europe Development Bank · 8 April 2024 English

Due to rounding, the totals in the tables of the financial statements and accompanying notes may not correspond to the sum of the components to the nearest thousand euros. [...] …

January 2019, all leases within the scope of IFRS 16 "Leases" which replaces IAS 17 "Leases". According to to IFRS 16, all leases within the scope of the standard must be recognised in the lessee's balance sheet


World Bank Group · 8 April 2024 English

Reforms in the Lithuanian food and agriculture sector started rather early, parallel with the struggle for independence. The country initiated a transition program in the food and agriculture sector to …

compulsory leases expired in 1997, though the agricultural companies may still negotiate leases at market


World Bank Group · 8 April 2024 English

This Guidance Note represents a call to action, dedicated to enhancing access to land and unlocking the full potential of land assets for urban and infrastructure development, as well as …

charges, sales of development rights, sales of leases and land, and planning and development obligations they can be registered - for instance, registered leases may have to be of a certain minimum duration. Management (MOPAM). that record deeds, mortgages, leases, and other legal documents on land and property of tenures, including land permits, land grants, leases, land releases to government agencies, and land


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