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Owner of property being leased to a lessee
Lessor is a participant of the lease who takes possession of the property and provides it as a leasing subject to the lessee for temporary possession.
Lessor
Topics referred to by the same term
Look up lessor (disambiguation) in Wiktionary, the free dictionary. Lessor may refer to: Lessor (leasing), the owner of leased property or the agent authorized
Lessor_(disambiguation)
Lease of aircraft by airlines
in 1976, then 15% in the early 1990s, 25% in 2000 and 40% in 2017, with lessors involved in 62% of second-hand mid-life aircraft transactions since 2000:
Aircraft_lease
Town in Wisconsin, United States
Lessor is a town in Shawano County, Wisconsin, United States. The population was 1,226 at the 2020 census. The unincorporated communities of Briarton and
Lessor,_Wisconsin
Contract to use an asset by paying the owner
the user (referred to as the lessee) to pay the owner (referred to as the lessor) for the use of an asset. Property, buildings and vehicles are common assets
Lease
Motor vehicle lease transferred to another party
three-way (tripartite) agreement (Deed of novation) between the lessee, the lessor (usually a finance company), and a third party, under which all parties
Novated_lease
British journalist and veteran
Sam Lesser (born Manassah Lesser or Manasseh Lesser and also known as Sam Russell; 19 March 1915 – 2 October 2010) was a British journalist and veteran
Sam_Lesser
type of a lease, as distinguished from a finance lease, is one where the lessor takes larger residual risk, whereas finance leases have no or a very low
Operating_lease
updates for several long-standing announcements. The following airlines and lessors either cancelled their orders/letters of intent for Superjet 100 aircraft
List of Sukhoi Superjet 100 orders and deliveries
List_of_Sukhoi_Superjet_100_orders_and_deliveries
Constellation in the northern celestial hemisphere
Canis Minor is a small constellation in the northern celestial hemisphere. In the second century, it was included as an asterism, or pattern, of two stars
Canis_Minor
US accounting standard
15, 2021. A lease is a contract calling for the lessee (user) to pay the lessor (owner) for use of an asset for a specified period of time. A rental agreement
Accounting for leases in the United States
Accounting_for_leases_in_the_United_States
Airline of Kyrgyzstan
the airline was grounded due to sanctions imposed on its Russian aircraft lessor. Air Manas was founded in 2006 in Bishkek. The first flight of Air Manas
Air_Manas
Former US aircraft lessor
The International Lease Finance Corporation (ILFC) was an aircraft lessor headquartered in the Constellation Place in Century City, Los Angeles, California
International Lease Finance Corporation
International_Lease_Finance_Corporation
United States legal form
also be filed in the real estate records by a lessor of fixtures to establish the priority of the lessor's rights against a holder of a mortgage or other
UCC-1_financing_statement
Fixed-term lease with the option to buy at the end
when a closed-end lease is entered, the lessor does not already own the property being leased. Rather, the lessor agrees to purchase the property for a
Closed-end_leasing
International guidance on keeping record of lease transactions
IFRS 16 substantially carries forward the lessor accounting requirements in IAS 17. Accordingly, a lessor continues to classify its leases as operating
IFRS_16
Technique of financial management
contractor. It is most commonly used in public finance, where governments (the lessors) lease or assign the right to collect and retain the whole of the tax revenue
Tax_farming
Equipment finance company
GATX Corporation is a railcar lessor that owns fleets in North America, Europe, and Asia. In addition, jointly with Rolls-Royce Limited, it owns one of
GATX
Contract used in renting
rent for the term. The owner of the property may be referred to as the lessor and the renter as the lessee. There is typically an implied, explicit, or
Rental_agreement
European wide-body airliner
for parts, while leased airframes will be returned to the lessors. One such return to lessor Doric was purchased by Emirates for £25.3 million in late
Airbus_A380
Largest public owned airlines in the world
Gains in 2024". 3 September 2025. "A public showcase of Cirium's Airline & Lessor profiles". "AAL 2025 Annual Report". February 18, 2026. "Form 10-K - Annual
Largest_airlines_in_the_world
Term in UK corporate taxation
are further rules to deal with windings up, life assurance companies and lessor companies. A UK-resident company is treated as coming within the charge
Accounting period (UK taxation)
Accounting_period_(UK_taxation)
Airline of Austria (2001–2015)
announced that they were forced to cease all operations immediately as the lessor of its fleet seized four of the airline's five aircraft - both ATR 72-600s
InterSky
A leveraged lease or leased lender is a lease in which the lessor puts up some of the money required to purchase the asset and borrows the rest from a
Leveraged_lease
Type of lease; asset is owned by a finance company
(customer or borrower) will select an asset (equipment, software); the lessor (finance company) will purchase that asset; the lessee will have use of
Finance_lease
Aircraft leasing company
Avolon announced the acquisition of a portfolio of 45 aircraft from another lessor, marking the company's largest portfolio acquisition to date. This expansion
Avolon
Township in Minnesota, United States
Lessor Township is a township in Polk County, Minnesota, United States. It is part of the Grand Forks-ND-MN Metropolitan Statistical Area. The population
Lessor Township, Polk County, Minnesota
Lessor_Township,_Polk_County,_Minnesota
Twin-aisle airliner family
million by the time the aircraft received type certification. Airlines and lessors do not pay the full list price, with market prices for the 787-8 being
Boeing_787_Dreamliner
Single-aisle airliner family
offering a choice of engines could make them more attractive to airlines and lessors than the single-sourced 737, but CFM engines are extremely reliable. The
Airbus_A320_family
Aviation services corporation
largest aircraft leasing firm in the Middle East. DAE Capital is an aircraft lessor with an owned, managed, and committed fleet of approximately 750 Airbus
Dubai_Aerospace_Enterprise
Hungarian-American aviation businessman (born 1946)
International Lease Finance Corporation (ILFC), one of the two largest aircraft lessors in the world (the other being AerCap). Forbes magazine's 2021 list of The
Steven_F._Udvar-Házy
Single-aisle airliner family
including financial support to suppliers and compensation to airlines and lessors which could lower the program's margins and cash generation for years.
Boeing_737_MAX
Parliamentary Voters in Ireland, and to alter the Law for rating Immediate Lessors of Premises to the Poor Rate in certain Boroughs. (Repealed by Representation
List of acts of the Parliament of the United Kingdom from 1850
List_of_acts_of_the_Parliament_of_the_United_Kingdom_from_1850
South African legal case
considerable business. Eight years after the conclusion of the contract, the lessor insisted on the diversion of a national road. This impacted negatively on
Sishen Hotel v Suid-Afrikaanse Yster en Staal Industriële Korporasie
Sishen_Hotel_v_Suid-Afrikaanse_Yster_en_Staal_Industriële_Korporasie
Ultra-low-cost airline of Canada
2018, Flair received three leased Boeing 737-800s. These were returned to lessor Smartwings in 2019 as a separately leased trio of 737-800s arrived at the
Flair_Airlines
American freight and charter airline
a major American cargo airline, passenger charter airline, and aircraft lessor based in White Plains, New York. It is a wholly owned subsidiary of Atlas
Atlas_Air
French (Breton) ferry operator
Rosalind Franklin Normandie 1992 1992-2025 27,451 GT Sold to La Méridionale in April 2025 as Massalia MN Pelican 1999 2016-2025 12,076 GT Returned to lessor
Brittany_Ferries
pandemic resulted in steep reduction of passenger air travel. Airlines and lessors may decide to cancel MAX orders without penalty due to contract provisions
Financial impact of the Boeing 737 MAX groundings
Financial_impact_of_the_Boeing_737_MAX_groundings
Flag carrier of Croatia; based in Zagreb
Republic of Ireland as the lessor. In September 2023, Croatia Airlines sold and leased back its entire Airbus fleet from lessor World Star Aviation. Four
Croatia_Airlines
American actress (born 1960)
Burials of Melquiades Estrada Rachel American Gun Louise Confess Agnes Lessor 2006 Stephanie Daley Miri The Limbo Room K.C. Collins Hollywood Dreams Aunt
Melissa_Leo
Australian real estate law
can be issued after a lessor or agent has applied for, and received, a termination order to end a residential tenancy. The lessor or agent should therefore
Warrant_of_possession
South African legal case
of lease, Pete's Warehousing (the lessee) and Bowsink Investments (the lessor) entered into an agreement of lease in terms of which Pete's Warehousing
Pete's Warehousing v Bowsink Investments
Pete's_Warehousing_v_Bowsink_Investments
Defunct Irish aircraft lessor
Ireland. During the 1980s it became the world's largest commercial aircraft lessor and expanded its shareholding to include Air Canada, General Electric, Short
Guinness_Peat_Aviation
Property rights to exploit an area for the minerals
and still thrives today. Before exploration can begin, the mineral owner (lessor) and the oil company (lessee) must agree to certain terms regarding the
Mineral_rights
2010s narrow-body airliner by Airbus
design could be applied to other A321neo variants. Orders from several lessors and airlines were announced at the show, starting with Middle East Airlines
Airbus_A321neo
firmed up order for 60 Airbus A220s. 2020 In January 2020, the leading lessor of regional aircraft Nordic Aviation Capital (NAC) officially finalised
List of Airbus A220 orders and deliveries
List_of_Airbus_A220_orders_and_deliveries
Unincorporated community in Wisconsin, United States
States. Frazer Corners is partly located in the towns of Angelica, Hartland, Lessor, and Maple Grove. It is located 6 miles (9.7 km) west of Pulaski at the
Frazer_Corners,_Wisconsin
Commercial real estate lease agreement
normally would be paid by the property owner (known as the "landlord" or "lessor"). These include expenses such as property taxes, insurance, maintenance
Net_lease
Regional airline of the Philippines (formerly Air Philippines and Airphil Express)
remained in service with the airline after its rebranding to PAL Express until it was returned to its lessor; it now operates for Thai Vietjet Air as HS-VKD.
PAL_Express
leasing 2,500,900 Real estate 1,878,800 Rental and leasing services 598,600 Lessors of nonfinancial intangible assets (excluding copyrighted works) 23,500
List of largest United States–based employers globally
List_of_largest_United_States–based_employers_globally
Word that has two opposing meanings
does) as well as "to let" (as the lessor does). The English verb rent can also describe either the lessee's or the lessor's role. In Spanish dar (basic meaning
Contronym
In law, the transfer of ownership of a thing from one person to another
assign, sublease, or encumber the equipment or this agreement" protects the Lessor’s collateral and credit underwriting guidelines in the event the lessee ever
Assignment_(law)
International standard which classifies intermodal freight shipping containers
stipulated in ISO 1496‑1. In fact, most major container operators and lessors now cause containers to be built above the required figure, with the most
ISO_668
2005 aviation accident in Peru
registered OB-1809, which had been leased to TANS Perú from the South African lessor company Safair two months prior to the accident. Powered by two Pratt &
TANS_Perú_Flight_204
737-400, Boeing 737-800 and Boeing 757-200. All these were returned to their lessor after the airline closed. Follorou, Jacques (2006). "L'ancien patron de
Air_Horizons
Multicoloured metamorphic rock
restricted to the Blue Ridge region of North Carolina and Virginia with lessor quality unakite found in westernmost Tennessee. Although found exposed in
Unakite
Twin-engined, medium-lift helicopter manufactured by Leonardo
October 2014, Lease Corporation International (LCI) became the first aircraft lessor to take delivery of the AW189. After the Beijing Municipal Public Security
AgustaWestland_AW189
Rivalry between the two biggest aircraft manufacturers
choice of engines was offered to make it more attractive to airlines and lessors than the single-sourced Boeing 737 family. While the 737NG series outsold
Competition between Airbus and Boeing
Competition_between_Airbus_and_Boeing
Australian politician (1941–2020)
Assembly from 1978 to 1984. O'Neill was born in Darlinghurst to Sidney Lessor O'Neill and Isabel Emily Cassel. He was educated at Catholic schools in
Phil_O'Neill
Cancelled regional jet airliner project by Mitsubishi Aircraft Corporation
Aircraft for purchase of up to 20 MRJ—First European company and second lessor in MRJ program to select the MRJ" (Press release). Farnborough, Hampshire:
Mitsubishi_SpaceJet
Locomotive class
Pacific. Two units built for the Texas Mexican Railway were returned to lessor Helm Financial after Kansas City Southern acquired the "Tex Mex". The pair
EMD_GP60
South African legal case
party has not taken reasonable steps to protect his property from the lessor's tacit hypothec, the courts will infer that the property was brought onto
Bloemfontein Municipality v Jacksons
Bloemfontein_Municipality_v_Jacksons
Country in Northwestern Europe
Ryanair, Kerry Group, Smurfit Kappa) and increasingly Irish based aircraft lessors such as Avolon. The country exports mineral resources including zinc and
Republic_of_Ireland
Unincorporated community in Wisconsin, United States
unincorporated community in Shawano County, Wisconsin, United States, in the Town of Lessor, west of Green Bay. Briarton had a post office, which was established April
Briarton,_Wisconsin
Second-largest city in Russia
ownership of state-owned private residences in the city centre to private lessors. Many older buildings have been reconstructed to allow their use as apartments
Saint_Petersburg
Reciprocating internal combustion engine
engine's teething troubles were resolved. Canadian Pacific, Union Pacific and lessor CIT Group acquired this locomotive type. Only CP and UP operated H-engine
EMD_1010
2008 American film
from Ithaca College. David Rhein as Jamie Lessor Marlene Rhein as Lianne Lessor Robert Costanzo as Rudy Lessor Laneya Wiles as Elissa Leslie Eva Glaser
The_Big_Shot-Caller
company in the U.S. state of Georgia in the early 1880s. It was merged by its lessor, the Port Royal and Augusta Railway, with the Augusta and Knoxville Railroad
Savannah_Valley_Railroad
Irish aircraft leasing company
huge payout after $750m sale". The Irish Times. "Cerberus set to take over lessor Debis AirFinance". FlightGlobal. 2 May 2005. "Abu Dhabi's Waha Capital agrees
AerCap
Indian low-cost airline
expansion. The airline will clear a debt of ₹750 crore (US$78 million) to the lessors with the newly acquired funds. On 5 October, it was reported that the airline
SpiceJet
2005 American film
independent feature film written and directed by Stefan Schaefer. Terroll Lessor (played by Eugene Byrd) is a computer genius in an unpleasant job. He decides
Confess_(film)
Pakistani cargo airline
Embraer aircraft. The plan was however mulled in late 2023 as the aircraft lessor was not able to provide the airline with a second aircraft. In July 2024
K2_Airways
Important aspects of redistribution agreement
the lessor is unaware that the property belongs to a third party. The lessor's tacit hypothec will be nullified if the third party informs the lessor of
South_African_property_law
American aviation company
the Defend Trade Secrets Act. GA Telesis was one of the many aviation lessors affected by the Russian invasion of Ukraine in 2022, and the subsequent
GA_Telesis
American Railcar Leasing Company
USA. Wells Fargo Rail is the largest railcar and locomotive operating lessor in North America with more than 135,000 railcars and 850 locomotives. Autoracks—for
Wells_Fargo_Rail
American computer hardware company
IBM severely cut their leasing fees, reducing the demand for third-party lessor such as Potter. In 1972, the company posted a $13.1-million loss. John T
Potter_Instrument
Type of business property rental
guarantees the lessor (the property owner) regular payments from the lessee for a specified number of months or years. Both the lessee and the lessor must uphold
Retail_leasing
Peasant revolt
from an intermediary lessor (arendaș, or Arendators). The fall of the price of grain on the world markets meant that the lessors would demand ever greater
1907 Romanian peasants' revolt
1907_Romanian_peasants'_revolt
1940 United States Supreme Court case
excludes, from a lessor's income, the value of leasehold improvements realized on termination of a lease. Section 1019 denies the lessor a step-up in basis
Helvering_v._Bruun
Unincorporated community in Wisconsin, United States
Landstad is an unincorporated community located in the town of Lessor, Shawano County, Wisconsin, United States. Landstad is located on Wisconsin Highway
Landstad,_Wisconsin
Airline of the Philippines (1995–1999)
Hong Kong after GrandAir failed to make scheduled payments to the Dutch lessor ING. The airline cited depreciation of the Philippine peso as the reason
Grand_Air
Slovenian airline
withdrew its entire fleet from service. The Saab 340 was returned to its lessor, while the two Boeing 737-400F aircraft were sold. Since September 2015
Solinair
Ownership of a temporary right to hold land or property
lessee or a tenant has rights of real property by some form of title from a lessor or landlord. Although a tenant does hold rights to real property, a leasehold
Leasehold_estate
Miami-based private investment firm
and was in the process of making payment when the seizures occurred. The lessor, Airborne alleged that Flair had repeatedly missed payments amounting to
777_Partners
Market value of property while rented or leased
lease for the right to occupy, or the royalties or return received by a lessor (landlord) under a license to real property. In the science and art of appraisal
Rental_value
American film, television and voice actor (born 1942)
2007 Urban Decay Fetz 2008 The Flyboys Carmine The Big Shot-Caller Rudy Lessor 2010 Undisputed III: Redemption Gio Farnatti Direct-to-video 2011 Judy Moody
Robert_Costanzo
Sum of money held as security for an agreement
security deposits, also known as "rent deposits", are required most often by lessors of automobiles, residential property, and commercial real estate. The United
Security_deposit
Nigerian airline
#'s 5N-BGH-Stored, PP-VNS Sold to Varig Airlines, 5N-BHC-Returned to the lessor. Boeing 767-300ER 2 2009 18 24 178 220 Both aircraft sold to Japan Airlines
Bellview_Airlines
Mahoney Johnny Byrne 24 October 1993 (1993-10-24) Local landowner Martin Lessor is nearly shot by a German visitor, Victor Kellerman, prompting Nick to
List_of_Heartbeat_episodes
Therapeutic use of bacteriophages to treat bacterial infections
2019. Schooley RT, Biswas B, Gill JJ, Hernandez-Morales A, Lancaster J, Lessor L, et al. (October 2017). "Development and Use of Personalized Bacteriophage-Based
Phage_therapy
aircraft were leased from Kenn Borek Air in Canada. Two were returned to the lessor during the winter season 2014/15. "Seabird Airlines Linking Continents"
Seabird_Airlines
Film studio and theme park
September 14, 2020, and "will seek ideas from potential operators and lessors about what Old Tucson could be in the future," the news release said. On
Old_Tucson_Studios
Pakistani airline
early September 2025, AirSial signed another agreement with Dubai-based lessor Dubai Aerospace Enterprise for another two A320-200 aircraft. Each Airbus
AirSial
Surrender of a right or privilege
Section 1950.5 or 1954. (2) His right to assert a cause of action against the lessor which may arise in the future. (3) His right to a notice or hearing required
Waiver
Aircraft operated by Russian airline Aeroflot
after Western sanctions". Reuters. Humphries, Conor (6 September 2023). "Lessor AerCap agrees settlement over Aeroflot jets stranded in Russia". Reuters
Aeroflot_fleet
Airline from the U.S. Virgin Islands
to lessor Hughes Aviation Services of the United States. Coral Air was then left with two aircraft, an SD-330 and a Britten Norman Islander. Lessors increased
Coral_Air
1999 aviation accident
Trakya, which is Thrace in Turkish. Owned by ILFC, an American aircraft lessor, it was equipped with two CFM International CFM56 engines and had accumulated
Turkish_Airlines_Flight_5904
Regional airline of the United States
United Express that bankrupt Pinnacle Airlines planned to return to its lessors. The Q400 fleet was retired in 2017.[citation needed] Republic Airways
Republic_Airways
American payment technology company
Paychex one of the Best Places to Work in Rochester in 2016. It acquired Lessor Group 2018. That year it also acquired Oasis for a reported $1.2 billion
Paychex
Low-cost airline of Turkey (1992–2021)
2022, Onur Air's last remaining airworthy aircraft was taken back by its lessor, leaving the airline without a usable fleet. In April 2022, a Turkish court
Onur_Air
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