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Lessee
An individual or entity that leases or rents property or equipment from another, known as the lessor.
Leveraged Lease
A lease arrangement where the lessor uses borrowed funds to acquire an asset which is then leased to a lessee, effectively leveraging the investment.
Tax-Oriented Lease
A leasing arrangement designed to maximize tax benefits for the lessor, who retains ownership of the asset for tax purposes.
Leveraged Lease
A financing arrangement where a lessor uses borrowed funds to purchase an asset that is then leased to a third party.
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