When a lease modification results in partial termination of a lease, the change shall be accounted for as any of the following except:
When a lease modification results in partial termination of a lease, the change shall be accounted for as any of the following except:
A. The increase in lease liability as a result of the lease modification is accounted for as an adjustment to the carrying amount of the right of use asset.
B. The excess of the decrease in carrying amount of lease liability over the decrease in the carrying amount of the right of use asset is accounted for as a termination gain.
C. The excess of the decrease in carrying amount of right of use asset over the decrease in the carrying amount of the lease liability is accounted for as a termination loss.
D. The increase (decrease) in lease liability as a result of the lease modification is accounted for as termination loss (gain).
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