Assertion: lease | /r/HasProperty | assigned
Facets:
Source sentences:
text: whether the lease may be assigned or subleased to another tenant
text: A transfer of a remaining interest in a lease, assignment, is a type of (alienation) is often possible and an implied rights to assign exist by compulsory law or as a default position in some jurisdictions.
text: Proper analysis is important, as once a lease has been identified, it must be recorded on the balance sheet and the lease must be subsequently accounted for using the guidance in Topic 842.