試題詳解

16. Which of the following statements regarding leases is FALSE?
(A) Leases may contain buyout options that allow the lessee to purchase the asset before the end of the lease term.
(B) The cost of the lease will depend on the asset's residual value, which is its book value at the end of the lease.
(C) Leases may allow the lessee to trade in and upgrade the equipment to a newer model at certain points in the lease.
(D) Leases may include early cancellation options that allow the lessee to end the lease early (perhaps for a fee).