From owner to tenant (Record no. 75841)

MARC details
000 -LEADER
fixed length control field 01206cab a2200181 4500
001 - CONTROL NUMBER
control field L130857
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 050907n2005 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u130857
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Imber, Austen
245 ## - TITLE STATEMENT
Title From owner to tenant
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2005
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0535) 3 September 2005, 108-109(2)
520 ## - SUMMARY, ETC.
Summary, etc. "Mainly for students" article explains the concept of sale and leaseback from the surveyor's perspective. A sale and leaseback involves a company as owner-occupier selling a freehold property and remaining in occupation by way of a lease. Examines the business and property issues that a surveyor might be called to advise on: review of property holdings, maximisation of the sale price and rent and lease terms. Looks at the relevant accounting, financial and wider corporate issues and discusses how sale and leaseback can be used to sell the property as an investment interest for an amount greater than would be achieved with a vacant possession interest. Sale and leaseback is an example of surveyors' management consultancy work.
590 ## - LOCAL NOTE (RLIN)
Local note IKA130905
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-LEASED COMMERCIAL PROPERTY
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 07/09/2005   L130857 130857-1001 06/08/2019 1 06/08/2019 Journal article