When Does the Lessee Report Executory Costs as an Expense

When does the lessee report executory costs as an expense?

A) When they are spelled out in the lease agreement.
B) Only when they are incurred by the lessee and the lease is classified as a finance lease.
C) When they are incurred by the lessee.
D) Only when they are incurred by the lessee and the lease is classified as an operating lease.