As of 2018,FAS 13,Accounting for Leases Requires

As of 2018,FAS 13,Accounting for Leases requires:

A) all leases,of any type,be recorded on the lessee's balance sheet.
B) capital leases be recorded in the footnotes or scheduled section of the lessee's financial statements.
C) sale and leaseback arrangements be recorded on the lessee's balance sheet with all other leases recorded elsewhere in the financial statements.
D) operating leases be recorded on the lessee's balance sheet as an asset and offsetting liability.
E) all leases with bargain purchase price options to be recorded on the lessee's balance sheet.