IMASU - some like THERE IS/ARE....and it is used with....life objects. For example... There is a cat under the tree. Ki no shita ni neko ga imasu. I'm Russian))...and I don't know how to explain this clearly in English))...Sorry)))....But I hope you'll understand me))....If we talk about something we have (a pet) or...someone we see/know...and we want to say that this object is...situated somewhere...we'll say IMASU...but only with LIFE OBJECTS... I HAVE GOT a cat - Watashi wa neko ga IMASU. THERE ARE children in the garden - Niwa ni kodomo ga IMASU. Hmm.....I hope you'll understand))....if you have more questions...write me & I'll try to help you)))