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When a Lessee Measures the Present Value of Future Rentals

Question 82

Multiple Choice

When a lessee measures the present value of future rentals to be capitalized under a finance lease,identifiable payments expected to be paid by the lessee to cover taxes,insurance,and maintenance should be:


A) capitalized, but at a different discount rate and reported in a different account than the present value of the future rental payments.
B) capitalized, but at a different discount rate and for a relevant period that usually is different than for the future rental payments.
C) included in the present value of the future rentals to be capitalized.
D) excluded from the present value of the future rentals to be capitalized.

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