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  2. Side letter (contract law) - Wikipedia

    en.wikipedia.org/wiki/Side_letter_(contract_law)

    Law portal; A side letter or side agreement or side letter arrangement is an agreement that is not part of the underlying or primary contract or agreement, and which some or all parties to the contract use to reach agreement on issues the primary contract does not cover or for which they require clarification, or to amend the primary contract.

  3. Addendum - Wikipedia

    en.wikipedia.org/wiki/Addendum

    An addendum or appendix, in general, is an addition required to be made to a document by its author subsequent to its printing or publication. It comes from the gerundive addendum, plural addenda, "that which is to be added", from addere [1] (lit. ' 'give toward' ', compare with memorandum, agenda, corrigenda).

  4. Accounting for leases in the United States - Wikipedia

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

    The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...

  5. Here's why Granite Links' lease extension has been ... - AOL

    www.aol.com/lifestyle/heres-why-granite-links...

    The lease extension was first proposed to the city council in October 2022. Representatives of Granite Links said a long-term contract would help them secure financing for improvement projects.

  6. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    Each of these 4 types has no legal personality though other corporations, which include "kumiai" in their name, have: 任意組合 (nin'i kumiai, "NK") – general partnership (Civil Code) 匿名組合 (tokumei kumiai, "TK") – anonymous partnership, an investment bilateral contract (Commercial Code, Book 2 Ch.4 Article 535 et seq)

  7. UCC-1 financing statement - Wikipedia

    en.wikipedia.org/wiki/UCC-1_financing_statement

    The creditor's rights against the debtor and the lessor's rights against the lessee are based on the credit documents and the lease, respectively, and not the financing statement. Pursuant to the standards set forth in the UCC, at 9-503 and 9–504, the financing statement need only contain three pieces of information: the debtor's name and address

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