Which of the Following Is Not a Criterion of a Capital

question 30

Multiple Choice

Which of the following is not a criterion of a capital lease?

• A) The lease transfers ownership of the property to the lessee by the end of the lease term.
• B) The present value of the minimum lease payments equals or exceeds 90 percent of the fair value of the leased property, net of lessor's investment tax credit.
• C) The lease contains an option to purchase the leased property at a bargain price.
• D) The lease contains an option to renew.
• E) The lease term is equal to or greater than 75 percent of the estimated economic life of the leased property.

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Definitions:

Spankings

A form of punishment involving the striking of the buttocks, typically with the open hand, as a disciplinary measure.

Time-outs

A behavioral modification technique used to discipline children, involving a brief period of isolation or removal from a situation following undesirable behavior.

Permissive Parenting

An approach to child rearing that is characterized by high nurturance and communication but little discipline, guidance, or control.

Emotional Regulation

The method through which people affect their own feelings, the timing of these feelings, and the manner in which they perceive and convey these emotions.