Which of the following correctly states a lessee criterion for classifying a lease as a capital lease?

A) The lessee guarantees the residual value.
B) The sum of the lease payments exceeds 90% of the fair value of the asset.
C) The asset is the property of the lessor at the end of the lease term.
D) The lease term is equal to 75% or more of the estimated economic life of the leased asset.


D

Business

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