rental


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rental,

n/adj the fee paid by the dental professional for the use of space in a building owned by someone else. Equipment may also be obtained under a rental or lease agreement.
References in periodicals archive ?
Indeed, dealers routinely refer renters to rental stores that are their customers, and dealers say their rental emphasis is on rent-to-sell and renting equipment not regularly inventoried by rental centers.
Under a special rule, if rental days are fewer than 15 days during the year, the rent need not be included in income.
Located directly opposite the platform for the AirTrain station stop, the project, through the elimination of shuttle vans to and from the rental offices, will result in a faster commute between the airport terminals and the rental offices, reduced traffic on airport roadways, better air quality and a modern, convenient facility for customers to arrange car rentals.
One thing to keep in mind, however, is that rental programs are created in the best interest of the student body; profits, if any, are an after-effect.
Bersell said the strong DVD rental activity has resulted in an overall boost that has seen video-rental revenue up by 10 percent as the weekend of March 9 compared with the first nine weeks of last year.
Therefore, the IRS reclassification of the $175,149 rental income as nonpassive was improper.
If a section 467 rental agreement has increasing or decreasing rents, the amount of rent and interest to be taken into account by the lessor and the lessee must be determined.
Owning rental properties can be a profitable investment, offering steady income and property appreciation.
469(c)(7)'s flush language, when determining material participation, a taxpayer may elect to treat all interests in rental real estate activities as a single activity (discussed below), enabling him or her to more easily meet one of the tests.
Developers are eager to provide new rental apartments, and they are very confident of their ability to lease them, but construction and land costs are forcing these developers to re-think commencing new rental projects.
Even if the rental unit is not used as a residence or for a trade or business, the property might still be considered as used for the production or collection of income or the activity may be considered as engaged in for profit.