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Revenue for a Direct Financing Lease Is Calculated as ________

Question 116

Multiple Choice

Revenue for a direct financing lease is calculated as ________.


A) the lower of (1) the fair value of the leased asset or (2) the sum of the lease receivable and any lease payments paid before the lease commencement date
B) the higher of (1) the fair value of the leased asset or (2) the sum of the lease receivable and any lease payments paid before the lease commencement date
C) the lower of (1) the residual value of the asset or (2) the sum of the lease receivable and any lease payments paid before the lease commencement date
D) None of the above

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