单选题
Which of the following is NOT a criteria for classifying a capital lease?
A. The term of the lease is 75 percent or more of the estimated economic life.
B. It contains a bargain purchase option.
C. The present value of the minimum lease payments equals or exceeds 80 percent of the fair value of the leased property.
A
B
C
【正确答案】
C
【答案解析】
The present value of the minimum lease payments equals or exceeds 90 percent of the value of the fair value of the leased property.
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