Packing is the correct distribution and placement of a load in a boat, warehouse or warehouse. In many cases, the term is used exclusively to … Read more


The lessee is that natural or legal person who obtains the right to use an asset that is not his property. In other words, it … Read more

Operating lease

An operating lease is an agreement where the right to use an asset from the owner is transferred to another person. This, in exchange for … Read more

Financial leasing

The financial leasing or leasing is the rental of an asset with the right to purchase at the end of the contract. Also, it can … Read more


A lease is a relationship between two contractual parties through which an assignment of a good or service occurs for a specified period of time. … Read more


The lessor is that natural or legal person who, through a lease, is obliged to transfer the temporary use of an asset (movable or immovable) … Read more

Penitential Arras

The penitential deposit is a pact attached to any type of contract that consists of setting a price so that the parties can freely withdraw … Read more

Confirmatory drag

The confirmatory deposit is characteristic of the sales contract and is proof of the conclusion of the contract through the payment of a part of … Read more

Accounting harmonization

Accounting harmonization is the process that aims to achieve uniformity between the accounting regulations of different countries. In other words, it consists of an agreement … Read more


An armistice is the suspension, through an agreement, of an armed conflict between two or more contenders. Despite this, in itself, it does not imply … Read more


A shipowner is a natural or legal person who is dedicated to operating a vessel for commercial purposes. The shipowner participates in maritime transport and … Read more