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2. Lease - Wikipedia

   en.wikipedia.org/wiki/Lease

   The narrower term 'tenancy' describes a lease in which the tangible property is land (including at any vertical section such as airspace, storey of building or mine).A premium is an amount paid by the tenant for the lease to be granted or to secure the former tenant's lease, often in order to secure a low rent, in long leases termed a ground rent.

3. Closed-end leasing - Wikipedia

   en.wikipedia.org/wiki/Closed-end_leasing

   The total lease cost can either be paid in a single lump sum, or amortized over the term of the lease with periodic (usually monthly) payments. Closed-end leases generally provide that the lessee is responsible for insuring the property, for maintaining it in accordance with the lessor's requirements, and for paying any taxes or license fees ...

4. Leasehold estate - Wikipedia

   en.wikipedia.org/wiki/Leasehold_estate

   The tenant will then be entitled to take a portion of the condemnation award equal to 25% of the rent due for the remaining four months of the lease—¤1,000, derived from ¤250 per month for four months. A full taking, however, extinguishes the lease and excuses all rent from that point. The tenant will not be entitled to any portion of the ...

5. Current Expected Credit Losses - Wikipedia

   en.wikipedia.org/wiki/Current_Expected_Credit_Losses

   The financial crisis of 2007-2008 demonstrated that the then Allowance for Loan and Lease Losses (ALLL) accounting standard/framework did not allow for timely adjustment of reserve levels based on reasonable expectation of future conditions. It relied on losses that were incurred but not realized, i.e., when it was known with some expectation ...

6. Hire purchase - Wikipedia

   en.wikipedia.org/wiki/Hire_purchase

   Hire purchase. A hire purchase (HP), [1] also known as an installment plan, is an arrangement whereby a customer agrees to a contract to acquire an asset by paying an initial installment (e.g., 40% of the total) and repaying the balance of the price of the asset plus interest over a period of time.

7. South African law of lease - Wikipedia

   en.wikipedia.org/wiki/South_African_law_of_lease

   A long lease (in longum tempus) must be notarially executed and registered against the title deed of the leased property. This is a lease for a period of not less than ten years, on which has been computed for the natural life of the lessee. This includes a lease which is renewable from time to time at the will of the lessee indefinitely.