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Alpha Co Has Also Acquired Several Lease Contracts from Beta

Question 6

Multiple Choice

Alpha Co has also acquired several lease contracts from Beta Co in which Beta Co is the lessor. These leases are currently $50,000 unfavorable for Alpha Co in comparison to the market. How should Alpha Co account for this decreased value?


A) Recognize a $50,000 loss on the lease contracts
B) Recognize a $50,000 liability on the lease contracts
C) Recognize a $50,000 intangible asset on the lease contracts
D) Don't recognize any amount related to the change in value for the lease contract

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