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At the Inception of a Capital Lease Transaction, a Company

Question 52

Multiple Choice

At the inception of a capital lease transaction, a company records the leased property as


A) an asset and the present value of the future payments as revenue.
B) an asset and the present value of the future payments as depreciation.
C) an intangible and the present value of the future payments as stockholders' equity.
D) an asset and the present value of the future payments as a liability.
E) an expense and the present value of the future payments as a liability.

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