For a Sales-Type Lease (ASPE) or Manufacturer or Dealer Lease

For a sales-type lease (ASPE) or manufacturer or dealer lease (IFRS) ,

A) the sales price and cost of goods sold are only recognized for the portion of the asset that is sure to be realized.
B) the sales price and cost of goods sold are recognized on the entire asset including unguaranteed residuals.
C) the present value of the guaranteed residual value is deducted to determine the cost of goods sold.
D) the present value of the guaranteed residual value is added to determine the cost of goods sold.