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Which of the Following Is Never Used to Define a Capital

Question 76

Multiple Choice

Which of the following is never used to define a capital lease?


A) The present value of the lease payments equals 90% or more of the fair market value of the asset at time the lease is originated.
B) There is an option for the lessee to buy the asset as a bargain purchase price at the end of the lease period.
C) The lease period is less than or equal to 75% of the estimated useful life of the asset.
D) Ownership of the asset is transferred to the lessee at the end of the lease's term.

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