Initial direct costs incurred by the lessor in an operating lease should be A. expensed in the year of incurrence by including them in the cost of goods sold or by treating them as a selling expense. B. deferred and recognized as reduction in the interest rate implicit in the lease. C. capitalized as part of asset cost and depreciated over the lease term. D. deferred and carried on the statement of financial position until the end of the lease term.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Initial direct costs incurred by the lessor in an operating lease should be
A. expensed in the year of incurrence by including them in the cost of goods sold or by treating them as a selling
expense.
B. deferred and recognized as reduction in the interest rate implicit in the lease.
C. capitalized as part of asset cost and depreciated over the lease term.
D. deferred and carried on the statement of financial position until the end of the lease term.

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