leasehold improvements
leasehold improvements
Those assets which are attached to a building and cannot be removed from any property being leased. (Dictionary of Canadian Bankruptcy Terms)

United Glossary of Bankruptcy Terms 2012.


Glossary of Bankruptcy.

Look at other dictionaries:

  • leasehold improvements — Things such as walls, air conditioners, and shelves that are added to leased space. American Banker Glossary …   Financial and business terms

  • Leasehold Improvement — Alterations made to rental premises in order to customize it for the specific needs of a tenant. Leasehold improvements include painting, installing partitions, changing the flooring, putting in customized light fixtures and so on. Leasehold… …   Investment dictionary

  • leasehold — lease·hold / lēs ˌhōld/ n: a tenure of real property held by a lessee under a lease: a lessee s estate in the property; also: the property so held compare fee, freehold Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Leasehold estate — Property law Part of t …   Wikipedia

  • Арендатора улучшения — (LEASEHOLD IMPROVEMENTS) улучшения на арендуемой собственности, созданные либо конкретным нанимателем, либо для него …   Словарь инвестиционных и оценочных терминов

  • lease — Any agreement which gives rise to relationship of landlord and tenant (real property) or lessor and lessee (real or personal property). Smith v. Royal Ins. Co., C.C.A.Cal., Ill F.2d 667, 671. A contract for exclusive possession of lands,… …   Black's law dictionary

  • lease — Any agreement which gives rise to relationship of landlord and tenant (real property) or lessor and lessee (real or personal property). Smith v. Royal Ins. Co., C.C.A.Cal., Ill F.2d 667, 671. A contract for exclusive possession of lands,… …   Black's law dictionary

  • Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …   Wikipedia

  • Cost segregation study — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • ИМУЩЕСТВО НЕДВИЖИМОЕ — REAL ESTATE, REALTYИ.н. включает в себя землю, постройки и сооружения, постоянно находящиеся на нейИ.н. неюридический термин понятия недвижимая собственность (real property), включающего землю, здания и связанные с их использованием постройки и… …   Энциклопедия банковского дела и финансов

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