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The FASB Defines Financial Lease as Leases That Meet the Following

Question 4

Multiple Choice

The FASB defines financial lease as leases that meet the following:


A) The lease agreement transfers ownership to the lessee before the lease expires, or the lessee can purchase the asset for a bargain price when the lease expires.
B) The lease agreement transfers ownership to the lessee before the lease expires or the lessee can purchase the asset for a bargain price when the lease expires, or the lease lasts for at least 75 percent of the asset's estimated economic life.
C) The lease agreement transfers ownership to the lessee before the lease expires, or the lessee can purchase the asset for a bargain price when the lease expires, or the lease lasts for at least 75 percent of the asset's estimated economic life, or the present value of the lease payments is at least 90 percent of the asset's value.
D) The lessee can purchase the asset for a bargain price when the lease expires, or the lease lasts for at least 75 percent of the asset's estimated economic life, or the present value of the lease payments is at least 90 percent of the asset's value.

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