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Английский для бизнеса

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Английский для бизнеса Выпуск 51 - Leasing


 

АНГЛИЙСКИЙ ДЛЯ БИЗНЕСА

Выпуск 51 - Leasing

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В этом выпуске:

Тема: Leasing

Практика: Mind Map, Vocabulary, Exercises

Видео: Leasing & Buying Your Next Vehicle

Тема: LEASING

Leasing is a process by which a firm can obtain the use of a certain fixed assets for which it must pay a series of contractual, periodic, tax deductible payments.

The lessee is the receiver of the services or the assets under the lease contract and the lessor is the owner of the assets. The relationship between the tenant and the landlord is called a tenancy, and can be for a fixed or an indefinite period of time (called the term of the lease). The consideration for the lease is called rent. A gross lease is when the tenant pays a flat rental amount and the landlord pays for all property charges regularly incurred by the ownership from lawnmowers and washing machines to handbags and jewelry. Under normal circumstances, a freehold owner of property is at liberty to do what they want with their property, including destroy it or hand over possession of the property to a tenant. However, if the owner has surrendered possession to another (the tenant) then any interference with the quiet enjoyment of the property by the tenant in lawful possession is unlawful.

Similar principles apply to real property as well as to personal property. Similar principles apply to sub-leasing, that is the leasing by a tenant in possession to a sub-tenant.

The term of the lease may be fixed, periodic or of indefinite duration. If it is for a 'tenancy for years', the term ends automatically when the period expires, and no notice needs to be given, in the absence of legal requirements. The term's duration may be conditional, in which case it lasts until some specified event occurs, such as the death of a specified individual. A periodic tenancy is one which is renewed automatically, usually on a monthly or weekly basis. A tenancy at will lasts only as long as the parties wish it to, and may be terminated without penalty by either party.

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