Dictionary of Accounting Terms: lessor
lessor
owner of real or personal property who gives another the right to use it in return for rental payments. The three types of leases for the lessor are the direct financing lease, the sales type lease, and the operating lease.
Dictionary of Business Terms: lessor
lessor
one who grants a lease to another, thereby transferring to him exclusive temporary right of possession of certain property, subject only to rights expressly retained by the owner; same as landlord.
Dictionary of Real Estate Terms: lessor
lessor
one who rents property to another under a lease. A landlord. Compare with lessee.
