leasehold

n.

1. The fact or condition of holding property by lease.
2. Property held by lease.

leaseholder lease'hold'er n.

The Interest or Estate on which a Lessee (Tenant) of Real Estate has a Lease.
Example: Mason possesses a long-term lease on a property. She may obtain a loan with the leasehold pledged as Collateral. If the Contract Rent required by the lease is lower than Market Rents Mason's leasehold will have a positive value.

Agreement between the lessee and lessor specifying the lessee's rights to use the leased property for a given time at a specified rental payment. As rental payments are made, rent expense is charged. When the rental is paid in advance, a prepaid rent account (prepaid expense) that has to be allocated into expense over the rental period is recorded. If the prepayment is for a long-term lease, however, it is recorded as a deferred charge and then amortized. The amortization entry for a long-term lease is to charge rent expense and credit leasehold. See also Leasehold Improvement.

A tenure by lease; real estate held under a lease.

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This entry contains information applicable to United States law only.

An estate, interest, in real property held under a rental agreement by which the owner gives another the right to occupy or use land for a period of time.

Dansk (Danish)
n. - lejet ejendom, forpagtet ejendom

Nederlands (Dutch)
pacht(goed), in pacht, gepacht

Français (French)
n. - tenure à bail, propriété louée à bail
adj. - loué à bail

Deutsch (German)
n. - Pachtung, Pachtbesitz
adj. - gepachtet

Ελληνική (Greek)
n. - μίσθιο (αντικείμενο της μίσθωσης), μίσθωση
adj. - μισθωμένος, ενοικιαζόμενος

Italiano (Italian)
proprietà in affitto, di proprietà in affitto

Português (Portuguese)
n. - arrendamento (m)
adj. - arrendado

Русский (Russian)
пользование на правах аренды, арендованная собственность

Español (Spanish)
n. - arrendamiento, inmueble arrendado
adj. - arrendado, alquilado

Svenska (Swedish)
n. - arrende
adj. - arrenderad, arrende

中文（简体）(Chinese (Simplified))
租赁权, 租赁

中文（繁體）(Chinese (Traditional))
n. - 租賃權, 租賃

한국어 (Korean)
n. - 토지 보유권, 임대물건

日本語 (Japanese)
adj. - 賃借の, 租借の
n. - 借地, 定期賃借権

العربيه (Arabic)
‏(الاسم) الحق القانوني للإحتفاظ بالعقار كما ورد في عقد الإيجار (صفه) الإحتفاظ بالعقار المؤجر بعقد, ملك مؤجر‏

עברית (Hebrew)
n. - ‮החזקה ברכוש באמצעות חכירה, נכס מוחכר‬

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