A finance lease in which the lessor provides the financial resources to acquire an asset and retains ownership while the control of the asset and the risks and benefits of ownership pass to the lessee,may be considered from the perspective of the lessor to be a(n):

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A direct finance lease is a type of finance lease where the lessor provides the financial resources to acquire the asset and transfers the risks and benefits of ownership to the lessee while retaining legal ownership. This type of lease is also referred to as a capital lease or a finance lease. In this scenario described, the lessor is providing financing for the acquisition of the asset and is not engaged in selling goods or services related to the asset, which distinguishes it from a sales-type lease. It also does not meet the criteria for an operating lease as the lessee has control of the asset and assumes risks and benefits of ownership.

A Finance Lease in Which the Lessor Provides the Financial