Martin Luther King uses anaphora multiple times in his speech as it is also closely related to the rhetorical mode of pathos. Examples are when he repeats âOne hundred years laterâ three times in one paragraph and âNow is the timeâ four times in another paragraph.
lessee (plural lessees) 1  An individual or a corporation who has the right of use of something of value, gained through a lease agreement with the real owner of the property. 2  The entity to whom a lease is given, or who takes an estate by lease.
Finance lease. Lessee-The asset and a corresponding liability are recognised initially at fair value or the present value of minimum lease payments if lower. A finance charge is recognised over the period of the lease.Lessor-The asset is derecognised and a receivable recognised, initially equal to the net investment in the lease.AS 17 Leases sets out the appropriate accounting policies and disclosure to apply in relation to leases in the financial statements of both lessees and lessors. Revised December 2003. Effective 1 January 2005.