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All of the Following Are Criteria for Capitalizing a Lease

Question 47

Multiple Choice

All of the following are criteria for capitalizing a lease except?


A) It is likely that the lessee will ultimately get ownership of the asset.
B) The lessor and the lessee are unrelated companies.
C) The lease term is long enough that the lessee receives most of the economic benefits of the asset.
D) The present value of the lease payments is equal to most of the fair value of the asset.

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