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commercial rental property and section 179 - A lease is a contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset.Property, buildings and vehicles are common assets that are leased. Industrial or business equipment is also leased.
commercial rental property and section 179 - Broadly put, a lease agreement is a contract between two parties, the lessor and the lessee. The lessor is the legal owner of the asset; the lessee obtains the right to use the asset in return for regular rental payments.The lessee also agrees to abide by various conditions regarding their use of the property or equipment. For example, a person leasing a car may agree that the car will only be used for personal use.
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