On the Balance Sheet, the Lease Liability Is Measured as ________

On the balance sheet, the lease liability is measured as ________.

A) the present value of the lease payments plus the present value of the guaranteed residual value if the lessee guarantees it(if any)
B) the present value of the lease payments less the present value of the guaranteed residual value (if any)
C) the future value of the lease payments plus the future value of the guaranteed residual value (if any)
D) the present value of the lease payments plus the future value of the guaranteed residual value (if any)