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  2. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    If the life of the leasehold improvement extends past the life of the initial term of the lease and into an option period, normally that option period must be considered part of the life of the lease. [7] If the lessor gives the lessee a cash allowance for improvements, this is treated as a reduction of rent and amortized over the lease term.

  3. Real property - Wikipedia

    en.wikipedia.org/wiki/Real_property

    Leasehold: An estate of limited term, as set out in a contract, called a lease, between the party granted the leasehold, called the lessee, and another party, called the lessor, having a longer estate in the property. For example, an apartment-dweller with a one-year lease has a leasehold estate in her apartment.

  4. Leasehold estate - Wikipedia

    en.wikipedia.org/wiki/Leasehold_estate

    A leasehold estate is an ownership of a temporary right to hold land or property in which a lessee or a tenant has rights of real property by some form of title from a lessor or landlord. [1] Although a tenant does hold rights to real property, a leasehold estate is typically considered personal property .

  5. What happens if I find an unregistered easement running ... - AOL

    www.aol.com/finance/happens-unregistered...

    The easement contains pipes that supply water to 360,000 residents. The problem is that those pipes are now nearly 100 years old, so a rupture could happen at any time, resulting in untold damages.

  6. Fee simple - Wikipedia

    en.wikipedia.org/wiki/Fee_simple

    These fiefs gave rise to a complex relationship between landlord and tenant, involving duties on both sides. For example, in return for receiving his tenant's fealty or homage, the overlord had a duty to protect his tenant. When feudal land tenure was abolished, all fiefs became "simple", without conditions attached to the tenancy.

  7. Easement - Wikipedia

    en.wikipedia.org/wiki/Easement

    Electrical power line easement. Telephone line easement. Fuel gas pipe easement. Sidewalk easement. Usually sidewalks are in the public right-of-way. View easement. Prevents someone from blocking the view of the easement owner, or permits the owner to cut the blocking vegetation on the land of another. Driveway easement, also known as easement ...

  8. Profit (real property) - Wikipedia

    en.wikipedia.org/wiki/Profit_(real_property)

    A profit (short for profit-à-prendre in Middle French for "advantage or benefit for the taking"), in the law of real property, is a nonpossessory interest in land similar to the better-known easement, which gives the holder the right to take natural resources such as petroleum, minerals, timber, and wild game from the land of another. [1]

  9. Fixture (property law) - Wikipedia

    en.wikipedia.org/wiki/Fixture_(property_law)

    In the case of a trailer home, whether it is a fixture or chattel has a bearing on whether a real property mortgage applies to the trailer. For example, most mortgages contain a clause that forbids the borrower from removing or demolishing fixtures on the property, which would lower the value of the security.