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  2. Accounting for leases in the United States - Wikipedia

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

    Other lessee financial accounting issues: Leasehold Improvements: Improvements made by the lessee. These are permanently affixed to the property, and revert to the lessor at the termination of the lease. The value of the leasehold improvements should be capitalized and depreciated over the lesser of the lease life or the leasehold improvements ...

  3. Leasehold Reform Act 1967 - Wikipedia

    en.wikipedia.org/wiki/Leasehold_Reform_Act_1967

    An Act to enable tenants of houses held on long leases at low rents to acquire the freehold or an extended lease; to apply the Rent Acts to premises held on long leases at a rackrent, and to bring the operation of the Landlord and Tenant Act 1954 into conformity with the Rent Acts as so amended; to make other changes in the law in relation to ...

  4. File:Commonhold and Leasehold Reform Act 2002 (UKPGA 2002-15 ...

    en.wikipedia.org/wiki/File:Commonhold_and...

    This file is licensed under the United Kingdom Open Government Licence v3.0.: You are free to: copy, publish, distribute and transmit the Information; adapt the Information; ...

  5. File:Leasehold Reform Act 1967 (UKPGA 1967-88).pdf - Wikipedia

    en.wikipedia.org/wiki/File:Leasehold_Reform_Act...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us

  6. File:Leasehold Reform Act 1967 (UKPGA 1967-88 qp).pdf

    en.wikipedia.org/wiki/File:Leasehold_Reform_Act...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us

  7. Commonhold and Leasehold Reform Act 2002 - Wikipedia

    en.wikipedia.org/wiki/Commonhold_and_Leasehold...

    The Commonhold and Leasehold Reform Act 2002 (c. 15) is an act of the Parliament of the United Kingdom. It introduced commonhold, a new way of owning land similar to the Australian strata title or the American condominium, into English and Welsh law. [1] [2] Part 1 deals with commonhold and part 2 deals with leasehold reform. Some supplementary ...

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  9. 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 .