In the Case of a Finance Lease,the Accounting Treatment by the Lessee

In the case of a finance lease,the accounting treatment by the lessee could:

A) calculate the IRR implicit in the lease contract and disclose it in the notes to the accounts.
B) provide note disclosure to the accounts and recognise the lease payments in the same way as a rental expense.
C) accrue the lease payments and match them against revenues earned by using a unit of production method.
D) recognise an asset and associated liability equal in value to the present value of the minimum lease payments.