There are many financial and strategic reasons to lease property from someone else.

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An even broader measure of financial obligations that includes automobile lease payments and the cost of renting a home also fell in the third quarter, dropping to 15.74 percent of disposable income -- the lowest level since the first quarter of 1984.

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In the past two months, Digital Realty has announced deals to lease space to BT Global Financial Services and Horizon Data Center Solutions.

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It said it needed private financial support to run the centre after Sport England relinquished the lease in 2009.

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We were fortunate to have a tenant, LPL Financial Holdings, who agreed to the concept and we had a lease.

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Those who learn how to manage money during this time will learn to build the savings required to make a down payment on a future home, buy cars without the help of a lease or high-interest loan and eventually afford the joys that real financial freedom offers, such as frequent vacations or early retirement.

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Current accounting rules allow retailers that sign certain long-term leases to omit the leased property from their balance sheets. (The basic rule is that omission is acceptable if the lease term is less than 75% of the useful life of the building.) But the Financial Accounting Standards Board may change that next year.

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Sageworks, a financial information company, collects and analyzes data on the performance of privately held companies and provides allowance for loan and lease losses solutions to the banking industry.

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