The 7.5 hours in the classroom are just the starting point. On average, teachers are at school an additional 90 minutes beyond the school day for mentoring, providing after-school help for students, attending staff meetings and collaborating with peers.
True Tax Lease Vs Non-Tax Lease. The true lease offers all of the primary benefits commonly attributed to leasing. It is a tax-oriented lease in which the Lessor claims the tax benefits of ownership through depreciation deductions, but passes through to the Lessee those benefits in the form of reduced rentals. The Lessor owns the leased equipment for the life of the contract.
The lease is part of a sale-leaseback, and there is a tax avoidance motive. IRS ruling denies rent leveling to tenant In most lease financing (other than a warranty of good title), the lessor will disclaim every type of warranty, representation or obligation on its part.