单选题 A lessee has a 15-year capital lease requiring equal annual payments. The reduction of the total lease liability in year 6 is equal to: A. 1/15 of the original lease liability. B. the reduction of the long-term lease liability in year 6. C. the current liability shown for the lease at the end of year 5.

【正确答案】 C

【答案解析】There are two components of lease obligation, current and noncurrent, reported as liabilities for a capital lease. The current component is the principal portion of the lease payment to be made in the following year.