IFRS 16 Leases Requires Manufacturer and Dealer Lessors to Recognise

IFRS 16 Leases requires manufacturer and dealer lessors to recognise selling profit or loss at the:

A) end of the lease;
B) systematically recognised over the lease term;
C) commencement of the lease;
D) 50% at commencement of the lease and 50% at the end of the lease.