USGAAP Specifies Criteria for a Capital Lease

question 99

Multiple Choice

U.S.GAAP specifies criteria for a capital lease.Which of the following is not one of the criteria?

• A)The lease transfers ownership of the leased asset to the lessee at the end of the lease term.
• B)Transfer of ownership at the end of the lease term seems likely because the lessee has a bargain purchase option.
• C)The lease extends for at least 75% of the asset's expected useful life.
• D)The lease extends for at least 50% of the asset's expected useful life.
• E)The present value of the contractual minimum lease payments equals or exceeds 90% of the fair value of the asset at the time the lessee signs the lease using a discount rate appropriate for the creditworthiness of the lessee.

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